Faktor-faktor yang mempengaruhi Perusahaan manufaktur di Jateng terhadap permintaan jasa eksternal audit dan implikasinya terhadap pengembangan profesi Akuntan public = Factor Influencing The Manufacturing Firms in Centr

This research is designed as an empirical research to investigate some factors influencing the manufacturing firms on the demand of external auditors services. These factors include the company size, the amount of company s debt, and the number of stocks owned by management. The measurement of company size include its total assets, equities, sales, and the number of employees. The measurement of total company\u27s debt includes the percentage of company s capital structure as well as total debt (current and long-term liabilities) and total equity (total stocks and retained earnings). The measurement of the number of stocks owned by management include the number of stock-holders of the company, the number of stock-holder who actively participated in managing the firm, the percentage of the stocks owned by the member of management and non-member of management of the firm. For the sake of the research, 110 samples of manufacturing firms in Central Java were taken by using stratified random sampling. The samples were analyzed by regression method. The research finding revealed that the company size. the company s debt, and the number of stocks owned by management significantly intlueneed tine demand for external auditor services for the small. medium, and large firms. The bigger the company size and the more company s debt, the greater the possibility of the firms required the audit services by public accountants. However, the more stocks owned by management, the less the possibility of the firms demand audited by public accountants. Based on the findings above, public accountants are hoped to develop their auditing to specific areas of auditing in order to fulfill the needs of financial statements users. They are also hoped to audit not only financial aspects, but also other aspects. Key words: external auditors -- size -- debt -- ownershi