FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN AUDIT PADA KPRI DI JAWA TENGAH

Abstract

The main objective of this study is to examine factors to influence audit demand to KPRI in the Central Java. These factors are sum of members, size, cost of audit, sum of debt, and management perception. Data were collected from 155 Manajer or board of cooperative KPRI in Semarang, Banyumas, Brebes, Sragen, Boyolali and Klaten with random sampling. The hypothesis was analysed using logistis regression. The result shows that variables sum of members, sum of debt and management perception were Significantly to influence audit demand to KPRI. These variables size and cost of audit were not significantly to influence audit demand to KPRI