Pengaruh jumlah anggota koperasi dan likuiditas terhadap permintaan jasa audit eksternal (studi empiris pada koperasi yang terdaftar di suku dinas koperasi umkm serta perdagangan kantor walikota administrasi jakarta selatan Pada tahun 2014)

Indah Indriani, . (2017) Pengaruh jumlah anggota koperasi dan likuiditas terhadap permintaan jasa audit eksternal (studi empiris pada koperasi yang terdaftar di suku dinas koperasi umkm serta perdagangan kantor walikota administrasi jakarta selatan Pada tahun 2014). Universitas Pamulang, Tangerang Selatan.

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Abstract

ABSTRACT Name : Indah Indriani NIM : 2012121790 Study Program : Accounting S1 Title : The Effect of the Number of Members of the Cooperative and Liquidity to the Demand of External Audit Services. This study aimed to investigate the effect of the number of members of the coorporative and liquidity to the demand of external audit services. This study conducted on registered cooperatives in the tribal agencies and trade cooperative SEMs mayor’s office administration Jakarta. This research method using secondary data types. Population in this study is a cooperative unit 2.287 and used as a sample 143 cooperative units. Sampling methods using random sampling. Financial reporting data used is the data of financial statements in 2014. Researchceers used data analysis incluiding descriptive analysis, multicollinearity, and logistic regression. Logistic regression is used as the dependent variable is a dummy. The results of this study indicate that the variable number of members affect the demand for external audit services. The liquidity variable has no effect on the demand of external audit services. While the number of members and liquidity affect the demand of external audit services. Keywords : The Number of Members, Liquidity, External Audit

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Depositing User:	Muhammad Khusnan Hadi
Date Deposited:	24 Feb 2018 05:07
Last Modified:	24 Feb 2018 05:07
URI:	http://repository.unpam.ac.id/id/eprint/2333

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