ANALISIS PENGARUH ANGGOTA, SKALA KOPERASI DAN JUMLAH KEWAJIBAN TERHADAP PERMINTAAN AUDIT EKSTERNAL SERTA IMPLIKASINYA PADA KINERJA KEUANGAN KOPERASI DI JAWA TIMUR

OYONG, LISA (2013) ANALISIS PENGARUH ANGGOTA, SKALA KOPERASI DAN JUMLAH KEWAJIBAN TERHADAP PERMINTAAN AUDIT EKSTERNAL SERTA IMPLIKASINYA PADA KINERJA KEUANGAN KOPERASI DI JAWA TIMUR. Doctoral thesis, STIE WIDYA GAMA LUMAJANG.

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Abstract

Analysis result points out that member and cooperation scale impact significant to see dammed hell first external audit service. Head count constitutes one of causative factor be evened out of it internal auditing or ex gratia external. A cooperative society gets big scale and effloresce will happen transactions volume step-up and fault maybe gets happening on its accounting and financial statement data that will cause asking cooperation is audited in order to get accurate information. Member is not ascendant to financial performance. Total liabilities and service requisition audits significant ascendant external to cooperation financial performance. The greater liabilities amount points out performance institute that getting better since by and large all work schedule gets to be accomplished. Requirement will financial statement is believable very essential to take a decision.

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