Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Audit

KPRI Kabupaten Lumajang

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 debit,  and management perception. Data were collected from 150 Manajer of  broad  of  cooperative  KPRI  in  Lumajang     and in sub-district  with  random sampling. The hypothesis was analysed using logistic 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 audit were not significantly to influence audit demand to KPRI.