ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN JASA AUDIT AKUNTAN PUBLIK PADA KOPERASI DI KABUPATEN SIAK

Abstract

This study aims to analyze and examine the influence of business volume, liquidity
ratio, gearing ratio and audit cost to public accountant audit requests on
cooperatives in Siak Regency. The population in this study are all cooperative
business entities in Siak Regency until 2015. The sample is 71 cooperatives
selected based on purposive sampling method. The type of data used is quantitative
data using a secondary source. Data analysis technique used in this research is
logistic regression analysis. The results showed that the variable volume of the
business influence on the demand for audit services public accountant. While the
ratio of liquidity ratio, gearing ratio and audit cost does not affect the demand of
audit services public accountant.