CD Tesis
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Jasa Audit Akuntan Publik Pada Koperasi Di Kabupaten Siak
This study aims to analyze and examine the influence of business
volume, liquidity ratios and gearing ratios on demand for public accountant
audit services at 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 business volume variables affect the
demand for audit services public accountant. While the ratio of liquidity
ratio and gearing ratio does not affect the demand of audit services public
accountant.
Keywords: Business volume, liquidity ratio, gearing ratio and demand for
audit services of public accountant.
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