Total sample of 130 units of “Koperasi Simpan Pinjam”, samples that can be processed and used only 93 units. Hypothesis was tested using logistic regression. The dependent variable used is dummy (nominal). This study has the objective to analyze the influence of financial factor (gearing ratio), non financial factors (the number of members and the size of cooperatives) to demand audit service on “Koperasi Simpan Pinjam” at Central Java province level. Thus it is necessary to identify and analyze factors that affect the demand for audit service. However, the culture to audit the financial statements of the cooperation is still very low. The objective of financial statement auditing is to ascertain whether the financial statements prepared by the cooperation have been prepared in accordance with the provisions of the presentation.
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