FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN AUDIT PADA KPRI DI JAWA TENGAH
ABSTRACT: 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, Sragen, Boyolali and Klaten with random
sampling. The hypothesis was analysed using logistis regres-sion. The result
shows that variables sum of members, sum of debt and management perception were
significantly to influence audit demand to KPRI. These variables size and cost
of audit were not significantly to influence audit demand to KPRI.
Key word: audit, sum of
members, size, cost of audit, sum of debt, management perception
Penulis: INDIRA JANUARTI, HM.
NASIR
Kode Jurnal: jpmanajemendd060019
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