Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/289047 
Year of Publication: 
2022
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 9 [Issue:] 1 [Article No.:] 2098639 [Year:] 2022 [Pages:] 1-15
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study aims to examine the relationship of military connections in the form of company commissioners with retired military backgrounds to the selection of industrial specialist auditors. The sample selection technique we use is a purposive sampling technique with several criteria. This study uses a sample of 618 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study employs logistic regression analysis used through the STATA 14 application to test the hypotheses. This study found that companies with retired military commissioners had a significant positive effect on the selection of industrial specialist auditors. This research contributes to the literature on military connections and the selection of industry specialist auditors, especially in Indonesia.
Subjects: 
board commissioners
good governance
industrial specialist auditors
military commissioners
military connections
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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