KONFRENCE INTERNAS ISORDEV UNMER 2014

OYONG, LISA (2017) KONFRENCE INTERNAS ISORDEV UNMER 2014. In: KONFRENCE ISORDEV UNMER 2014, 19 jUNI 2014, UNMER MALANG. (In Press)

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Abstract

Abstract: This research aims to test the influence of members, scale cooperative, total liabilities and capital structure in differentianting cooperatives that use the service of the audit. This research includes the study explanatory. There is a real difference between the audit request cooperative that uses external audit services to cooperatives that do not use the services of an external audit. Variables that most distinguishes the two groups is the audit request cooperative scale variable, then the smallest capital structure influence is a member. While the amount of the obligation is not a variable that distinguishes the two groups audit request. This indicates that the member is one of the factors that led to the convening of an internal or external audit voluntarily, and developing large-scale cooperative will be an increase in the volume of transactions and errors may occur on accounting data and financial statements that it will lead to cooperative audited in order to obtain accurate information. Cooperative which has a large amount of liabilities tend to use the funds to pay its obligations to pay for services than audit the impact on demand reduction in external audit. Therefore, members should actively participate in improving the performance of the cooperative, i.e. the participation capital participation, business participation, decision-making participation and oversight participation. Keywords: members, scale cooperative, total liabilities, capital structure, audit requests.

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