OYONG, LISA (2014) KONFRENCE INTERNASIONAL ICG 2014. In: konfrence internasional ICG 2014. (Submitted)
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Abstract
Abstract The analysis showed that the member and cooperation scale impact significant effect on the demand for external audit services. Number of members is one of the factors that led to the convening of an internal or external audit voluntarily. Developing large-scale cooperative and the expected 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. Members had no effect on the financial performance. Total liabilities and demand for external audit services have a significant effect on the financial performance of cooperatives. The greater the amount of liabilities showed the better performance of these institutions because generally all work plans can be met. The need for financial reports are to be believed it is important to make a decision. Keywords: members, cooperative scale, total liabilities, demand for external auditing services, financial performance.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | ITB WIGA LUMAJANG > Program Studi Akuntansi |
| Depositing User: | Mr. Oyong Lisa |
| Date Deposited: | 08 Apr 2017 07:23 |
| Last Modified: | 04 May 2020 03:51 |
| URI: | http://repository.itbwigalumajang.ac.id/id/eprint/67 |
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