Faktor-Faktor yang Mempengaruhi Permintaan Audit Pada KPRI di Jawa Tengah  

Oleh:

Januarti, Indira ; Nasir, H.M.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 6 no. 2 (Agu. 2006), page 175-186.
Topik: audit; audit; sum of members; size; cost of audit; sum of debt; management perception

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The main objective of this study is to examine factors to influence audit demand to KPRI in the central java. These factors are sum of members, size, cost of audit, sum of debt, and management perception. Data were collected from 155 manajer or board of cooperative KPRI in Semarang, Banyumas, Brebes, Srage, Boyolali dan Klaten with random sampling. The hypothesis was analysed using logistic regression. The result shows that variable susm of members, sum of debt and management perception were significantly to influence audit demend to KPRI. These variables size and cost of audit were not significantly to influence audit demand to KPRI.

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