THE ROLE OF FINANCIAL STRUCTURE, BUSINESS DRIVE, BUSINESS ENVIRONMENT ON DECISION TO USE AN EXTERNAL AUDITOR ON SMES: EVIDENCE FROM ASEAN COUNTRIES

THE ROLE OF FINANCIAL STRUCTURE, BUSINESS DRIVE, BUSINESS ENVIRONMENT ON DECISION TO USE AN EXTERNAL AUDITOR ON SMES: EVIDENCE FROM ASEAN COUNTRIES

The research examined the role of financial structure, business drive, and business environment that resulted in external audit service adoption in small and medium-sized enterprises (SMEs) within ASEAN countries. Source of data were from the 2015 and 2016 World Bank Enterprise Survey. The research...

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Bibliographic Details
Main Authors: Jonathan Jonathan, Moch. Doddy Ariefianto, Rindang Widuri
Format: Article
Language:English
Published: Bina Nusantara University 2021-12-01
Series:Journal of ASEAN Studies
Subjects:
external auditor
smes
financial structure
business drive
business environment
Online Access:https://journal.binus.ac.id/index.php/jas/article/view/7070

Internet

https://journal.binus.ac.id/index.php/jas/article/view/7070

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