Determinants Of External Audit Demand And Profit Growth As Moderation Variables In Indonesia Sharia Cooperatives

  • Bagus Salam Azizi Universitas Negeri Malang, Malang
  • Makaryanawati Universitas Negeri Malang, Malang
  • Helianti Utami Universitas Negeri Malang, Malang
Keywords: Size, Liquidity, Profit Growth, External Audit Request

Abstract

This study aims to analyze the determinants of external audit requests in Indonesian Islamic cooperatives, as well as examine the role of the profit growth variable as a moderating variable in the relationship between the determinants of external audit requests in Islamic cooperatives. The population in this study was 2,253 Islamic savings and loan cooperatives, the sampling technique used was purposive sampling, so that a total sample of 101 Islamic cooperatives was obtained with an observation period of 3 years from 2020 to 2022. The results of the analysis show that size and liquidity are significant to external audit requests. In addition, profit growth has a positive moderating role in the relationship between size quality and liquidity on external audit requests. This research provides insight for the management of Islamic cooperatives in managing their institutions and profit growth as an important factor in the sustainability of Islamic cooperatives.

Published
2023-05-27
How to Cite
Salam Azizi , B., Makaryanawati, & Utami , H. (2023). Determinants Of External Audit Demand And Profit Growth As Moderation Variables In Indonesia Sharia Cooperatives. Asia Pacific Journal of Business Economics and Technology, 3(04), 11-20. https://doi.org/10.98765/apjbet.v3i04.164
Section
Articles