ANALISIS PERBEDAAN UKURAN KOPERASI DAN JENIS KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN - ., Siti Komala; ., Gede Adi Yuniarta, SE.AK; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2014)
Penelitian ini bertujuan mengetahui apakah terdapat perbedaan pada ukuran koperasi dan jenis koperasi terhadap kualitas sistem pengendalian intern pada koperasi di Kabupaten Buleleng. Penelitian ini mengambil lokasi di koperasi yang berada di Kabupaten Buleleng. Populasi penelitian yaitu responden koperasi yang terdaftar di Dinas Perkoperasian, Perdagangan dan Perindustrian Kabupaten Buleleng dan masih aktif yang berjumlah 339 koperasi. Sampel yang digunakan sebanyak 77 responden. Metode pengumpulan data dilakukan dengan metode penyebaran kuisioner dan dokumentasi. Teknik analisis data yang digunakan yaitu uji validitas, uji reabilitas, uji normalitas, uji kruskal-wallis (non-parametrik) yang dibantu dengan alat analisis SPSS. Hasil penelitian ini menunjukkan, (1) Terdapat perbedaan ukuran koperasi terhadap kualitas sistem pengendalian intern. Dengan kata lain, kualitas sistem pengendalian intern umum, penerimaan kas, pengeluaran kas, dan praktik rekonsiliasi dilihat dari ukuran koperasi besar, menengah, dan kecil tidak sama. (2) Tidak terdapat perbedaan jenis koperasi terhadap kualitas sistem pengendalian intern. Dengan kata lain, kualitas sistem pengendalian intern umum, penerimaan kas, pengeluaran kas, dan praktik rekonsiliasi dilihat dari jenis usaha koperasi simpan pinjam, konsumen, pemasaran, dan jasa sama. Kata Kunci : ukuran koperasi, jenis koperasi, dan kualitas sistem pengendalian intern. This present study was intended to identify whether the cooperative size and type contributed to the quality of the system of internal control at the cooperatives in Buleleng Regency. The study was conducted at the cooperatives in Buleleng Regency. The population of the study included 339 active cooperatives registered in the Department of Cooperative, Trading and Industrial Affairs of Buleleng Regency. The sample of the study included 77 respondents. The data were obtained through questionnaire and documentation. The data were analyzed using test of validity, test of reliability, test of normality, and kruskal-wallis (non-parametric) test supported by SPSS (Statistical Product and Service Solution) 17 program. The result of the study showed that (1) the cooperative size contributed to the quality of the system of internal control. In other words, the quality of the system of general internal control, the cash receipt, the cash payment, and the practice of reconciliation was not the same among the big, medium and small cooperatives. (2) The type cooperative type did not contribute to the quality of internal control. In other words, the quality of the system of general internal control, the cash receipt, the cash payment, and the practice of reconciliation were the same, meaning that there was no difference resulting from the cooperative types whether they are credit unions, consumer cooperatives, marketing cooperatives and cooperative which sell services. keyword : cooperative size, cooperative type, and quality of system of internal control