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PENGARUH JUMLAH ANGGOTA, VOLUME USAHA DAN LIKUIDITAS KOPERASI TERHADAP PERMINTAAN JASA AUDIT
No full textRetnoningrum Hidayah. 2010. “Pengaruh Jumlah Anggota, Volume Usaha dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit”. Skripsi. Jurusan Akuntansi Fakultas Ekonomi. Univesitas Negeri Semarang. Dra. Margunani, M.P., dan Nanik Tri Utaminingsih, SE., M. Si, Akt.
Kata Kunci: Jumlah Anggota, Volume Usaha, Likuiditas, Audit
Kemajuan ekonomi kian hari semakin meningkat. Kebutuhan akan laporan keungan yang handal dan dapat terpercaya pun sangat dibutuhkan guna pengambilan keputusan. Namun belum semua koperasi melakukan audit independen terhadap laporan keuangannya. Permasalahan dalam penelitian ini yaitu apakah faktor jumlah anggota, volume usaha dan likuiditas secara parsial dan simultan berpengaruh terhadap permintaan jasa audit.
Populasi dalam penelitian ini sejumlah 765 koperasi sedangkan sampel penelitiannya sebesar 89 koperasi. Variabel yang dikaji yaitu jumlah anggota, volume usaha, likuiditas koperasi dan permintaan jasa audit. Variabel terikat dalam penelitian ini yaitu permintaan jasa audit. Sedangkan variabel bebasnya yaitu jumlah anggota, volume usaha dan likuiditas koperasi. Data yang digunakan berupa laporan keuangan koperasi tahun buku 2008 dan dianalisis dengan menggunakan analisis deskriptif, multikolonearitas dan regresi logistik.
Hasil penelitian ini memperlihatkan bahwa secara parsial jumlah anggota dan likuiditas berpengaruh terhadap permintaan jasa audit, sedangkan volume usaha tidak berpengaruh terhadap permintaan jasa audit. Namun secara simultan menunjukkan bahwa jumlah anggota, volume usaha dan likuiditas secara bersama-sama berpengaruh terhadap permintaan jasa audit.
Kesimpulan dalam penelitian ini adalah variabel jumlah anggota dan likuiditas berpengaruh secara parsial terhadap permintaan jasa audit, sedangkan volume usaha secara parsial tidak berpengaruh terhadap jasa audit. Secara simultan ketiga variabel bebas
tersebut berpengaruh terhadap permintaan jasa audit. Disarankan agar koperasi yang memiliki jumlah anggota semakin bertambah untuk melakukan jasa audit independen, begitu juga untuk koperasi yang memiliki likuiditas usaha yang tinggi hendaknya menggunakan jasa audit independen untuk memeriksa laporan keuangannya. Serta untuk penelitian selanjutnya hendaknya menambahkan variabel lain yang mungkin berkaitan dan memperluas populasi penelitian dengan menggunakan teknik proporsional sampling guna memperoleh hasil penelitian yang lebih baik
PENGARUH JUMLAH ANGGOTA, VOLUME USAHA DAN LIKUIDITAS KOPERASI TERHADAP PERMINTAAN JASA AUDIT
No full textRetnoningrum Hidayah. 2010. “Pengaruh Jumlah Anggota, Volume Usaha dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit”. Skripsi. Jurusan Akuntansi Fakultas Ekonomi. Univesitas Negeri Semarang. Dra. Margunani, M.P., dan Nanik Tri Utaminingsih, SE., M. Si, Akt.
Kata Kunci: Jumlah Anggota, Volume Usaha, Likuiditas, Audit
Kemajuan ekonomi kian hari semakin meningkat. Kebutuhan akan laporan keungan yang handal dan dapat terpercaya pun sangat dibutuhkan guna pengambilan keputusan. Namun belum semua koperasi melakukan audit independen terhadap laporan keuangannya. Permasalahan dalam penelitian ini yaitu apakah faktor jumlah anggota, volume usaha dan likuiditas secara parsial dan simultan berpengaruh terhadap permintaan jasa audit.
Populasi dalam penelitian ini sejumlah 765 koperasi sedangkan sampel penelitiannya sebesar 89 koperasi. Variabel yang dikaji yaitu jumlah anggota, volume usaha, likuiditas koperasi dan permintaan jasa audit. Variabel terikat dalam penelitian ini yaitu permintaan jasa audit. Sedangkan variabel bebasnya yaitu jumlah anggota, volume usaha dan likuiditas koperasi. Data yang digunakan berupa laporan keuangan koperasi tahun buku 2008 dan dianalisis dengan menggunakan analisis deskriptif, multikolonearitas dan regresi logistik.
Hasil penelitian ini memperlihatkan bahwa secara parsial jumlah anggota dan likuiditas berpengaruh terhadap permintaan jasa audit, sedangkan volume usaha tidak berpengaruh terhadap permintaan jasa audit. Namun secara simultan menunjukkan bahwa jumlah anggota, volume usaha dan likuiditas secara bersama-sama berpengaruh terhadap permintaan jasa audit.
Kesimpulan dalam penelitian ini adalah variabel jumlah anggota dan likuiditas berpengaruh secara parsial terhadap permintaan jasa audit, sedangkan volume usaha secara parsial tidak berpengaruh terhadap jasa audit. Secara simultan ketiga variabel bebas
tersebut berpengaruh terhadap permintaan jasa audit. Disarankan agar koperasi yang memiliki jumlah anggota semakin bertambah untuk melakukan jasa audit independen, begitu juga untuk koperasi yang memiliki likuiditas usaha yang tinggi hendaknya menggunakan jasa audit independen untuk memeriksa laporan keuangannya. Serta untuk penelitian selanjutnya hendaknya menambahkan variabel lain yang mungkin berkaitan dan memperluas populasi penelitian dengan menggunakan teknik proporsional sampling guna memperoleh hasil penelitian yang lebih baik
PENINGKATAN KESEJAHTERAAN MASYARAKAT MELALUI PEMBENTUKAN KUB (KELOMPOK USAHA BERSAMA) LOVEBIRD
No full textTHE ROLE OF FIRM SIZE ON ENVIRONMENTAL PERFORMANCE IN THE DEVELOPING COUNTRY
No full textThe balance between economic development and environmental performance is very important for human life (Zhang, Geng, & Wei, 2022; Haldorai, Kim, & Garcia, 2022). This study aims to examine the role of firm size on the relationship between the type of industry and the audit committee on environmental performance. The sample consisted of 198 units of analysis. The method used descriptive analysis and ordinal regression analysis with an absolute difference value test for moderation. The results show the type of industry and the audit committee positively affect environmental performance. In addition, firm size could moderate the relationship between the type of industry and environmental performance. However, firm size failed to moderate the relationship between the audit committee and environmental performance. This research limitation is only covered the Rating Program in Environment Management Performance (PROPER) firms. This research is the first model to investigate the role of firm size on the relationship between the type of industry, the audit committee, and environmental performance. This paper gives more knowledge for government to make strict policies related to the environmental problem to avoid severe natural damage in Southeast Asia, especially in Indonesia. This study contributes to the literature on company’s management practices. A firm should encourage the audit committee’s effectiveness and improve the asset to achieve better environmental performance
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?
No full textAnalysis of the Determinant of Effective Tax Rate
Get PDFThis study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets
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