PENGARUH UKURAN KOPERASI DAN JENIS KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN (Studi Kasus pada Koperasi di Semarang)
Abstract: The purpose of this
research was to determine whether the
sizes of cooperative and cooperative types affect to the quality of the
internal control system of cooperatives. This research used
the cooperative sizes and the
types of cooperative as independent variables and the quality of the
internal control system as the dependent variable. Cooperative sizes were seen
from the number of turnover per year owned. Based on the turnover, the sizes of
the cooperative were divided into: the
large cooperative, the medium
cooperative, and the small cooperative. While the types of cooperative were
distinguished based on the common activities and economic interests, so that
cooperatives can be divided into three types, namely; cooperative employee,
savings and loan cooperative, and departemen of cooperative effort.
The population of this
research were all the cooperatives that located in the
Semarang City. The sample of this
research were 91 cooperatives using random sampling method. Hypothesis testing
performed by descriptive statistical analysis.
Statistical test results showed that the sizes of the cooperative took
effect to the quality of internal control systems and the corporative types
didn’t take effect to the quality of internal control systems . Testing of
internal control system based on the size of cooperatives obtained
chi-square value 0,573 with a
significance of 0,751 (above 0.05) it can be concluded that there was difference
in the quality, between the cooperative system of internal control large,
medium, and small. Testing for the internal control system based on the types
of cooperatives obtained with a significance value of 60,084 chi-square 0.00 (under 0.05)and it can be concluded that there was no difference in the
quality of internal control system as seen from the types of cooperative.
Penulis: Novrina Hasmawati,
Rahardja
Kode Jurnal: jpakuntansidd120500
