Akuntabilitas koperasi simpan pinjam di Jawa Tengah
Cooperatives’ executives rely on audited financial statements as a form of accountability to their members. The number of savings and loan cooperatives (KSP – Koperasi Simpan Pinjam) in Indonesia is growing rapidly. However, the issue of audit demands by cooperatives in Indonesia is still relatively...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Kristen Satya Wacana
2020-03-01
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| Series: | Jurnal Ekonomi dan Bisnis |
| Subjects: | |
| Online Access: | https://ejournal.uksw.edu/jeb/article/view/2775 |
| _version_ | 1797654540456034304 |
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| author | Benedicta Adinsa Bella Savira Indira Januarti |
| author_facet | Benedicta Adinsa Bella Savira Indira Januarti |
| author_sort | Benedicta Adinsa Bella Savira |
| collection | DOAJ |
| description | Cooperatives’ executives rely on audited financial statements as a form of accountability to their members. The number of savings and loan cooperatives (KSP – Koperasi Simpan Pinjam) in Indonesia is growing rapidly. However, the issue of audit demands by cooperatives in Indonesia is still relatively understudied. Thus, this study seeks to empirically investigate the effects of cooperatives’ size (number of members and total assets) and financial indicators (liquidity and liabilities) on audit demands. The research sample is 108 primary cooperatives in Central Java Province generated from the Provincial Office of Cooperatives and Small and Medium Entreprises (SMEs) of Central Java that have savings and loans units. The logistic regression analysis demonstrates that number of members, total assets, and liabilities positively affect audit demand. However, liquidity ratio does not affect audit demand. |
| first_indexed | 2024-03-11T17:00:58Z |
| format | Article |
| id | doaj.art-15a903d2d07a4d68a6abcf4f97efaf7f |
| institution | Directory Open Access Journal |
| issn | 1979-6471 2528-0147 |
| language | English |
| last_indexed | 2024-03-11T17:00:58Z |
| publishDate | 2020-03-01 |
| publisher | Universitas Kristen Satya Wacana |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis |
| spelling | doaj.art-15a903d2d07a4d68a6abcf4f97efaf7f2023-10-20T08:36:10ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472020-03-012319711210.24914/jeb.v23i1.27755058Akuntabilitas koperasi simpan pinjam di Jawa TengahBenedicta Adinsa Bella SaviraIndira JanuartiCooperatives’ executives rely on audited financial statements as a form of accountability to their members. The number of savings and loan cooperatives (KSP – Koperasi Simpan Pinjam) in Indonesia is growing rapidly. However, the issue of audit demands by cooperatives in Indonesia is still relatively understudied. Thus, this study seeks to empirically investigate the effects of cooperatives’ size (number of members and total assets) and financial indicators (liquidity and liabilities) on audit demands. The research sample is 108 primary cooperatives in Central Java Province generated from the Provincial Office of Cooperatives and Small and Medium Entreprises (SMEs) of Central Java that have savings and loans units. The logistic regression analysis demonstrates that number of members, total assets, and liabilities positively affect audit demand. However, liquidity ratio does not affect audit demand.https://ejournal.uksw.edu/jeb/article/view/2775auditasetliabilitaslikuiditasanggota |
| spellingShingle | Benedicta Adinsa Bella Savira Indira Januarti Akuntabilitas koperasi simpan pinjam di Jawa Tengah Jurnal Ekonomi dan Bisnis audit aset liabilitas likuiditas anggota |
| title | Akuntabilitas koperasi simpan pinjam di Jawa Tengah |
| title_full | Akuntabilitas koperasi simpan pinjam di Jawa Tengah |
| title_fullStr | Akuntabilitas koperasi simpan pinjam di Jawa Tengah |
| title_full_unstemmed | Akuntabilitas koperasi simpan pinjam di Jawa Tengah |
| title_short | Akuntabilitas koperasi simpan pinjam di Jawa Tengah |
| title_sort | akuntabilitas koperasi simpan pinjam di jawa tengah |
| topic | audit aset liabilitas likuiditas anggota |
| url | https://ejournal.uksw.edu/jeb/article/view/2775 |
| work_keys_str_mv | AT benedictaadinsabellasavira akuntabilitaskoperasisimpanpinjamdijawatengah AT indirajanuarti akuntabilitaskoperasisimpanpinjamdijawatengah |