Pemakalah KRA 2014 JATIM

OYONG, LISA (2017) Pemakalah KRA 2014 JATIM. In: KRA 2014 JATIM, 20-21 mEI 2014, UNAIR SURABAYA. (In Press)

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Abstract

Abstract: This study aimed to analyze the influence of members, scale cooperative, total liabilities and the structure of the audit request. This research includes the study explanatory. The analysis showed that the members, scale cooperative, total liabilities and capital structure simultaneously significant effect on the audit request. Members, the scale of the cooperative, and capital structure partially significant effect on the audit request, while the amount of liability does not affect the 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 'm 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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