Pengaruh Ukuran Koperasi, Jumlah Anggota Dan Jenis Koperasi Terhadap Permintaan Jasa Audit Pada Koperasi

Abstract

Cooperative is one of the main buffer Indonesia's economy. The development of cooperatives started to increase from year to year. The rapid growth coupled with optimum performance. The performance of an enterprise can be seen from its financial statements. Financial statements provide information that is useful for the users to making economic decisions. Economic decisions are taken based on financial statements that accountable. To meet the accountability of financial statements typically see the audited financial statements. Therefore, financial statements need to be audit. Audit of financial statements in cooperative likely influenced by several factors: size of the cooperative, number of members and type of cooperative. This research is quantitative. The sample used active primary cooperatives in the province of Central Java. Technique sampling used sample area probability sample. Methods of data collection is documentation and data analysis using regression analysis, because they want to know how likely the size of the cooperative,number and type of cooperative members can influence the demand for audit services to the cooperative. The result that size of the cooperative, number of members, and the type of cooperative partially affect the demand for audit services to the cooperative. While simultaneously the variability of the dependent variable (demand for audit services) can be explained by the variability of independent variables (size of the cooperative, number of members, and the type of cooperative) of 54,6% and 45,4% can be explained by factors outside the model.