Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi

  • Putu Ratih Kartika Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Made Yenni Latrini Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of independence, competence, training, work experience, and education level on the performance of cooperative supervisors in Buleleng District. The number of samples in this study were 79 respondents. The analysis technique used is multiple linear regression. Research shows that all variables have a positive influence on supervisor performance. This study confirms the attribution theory.


Keywords: Independence; Competence; Training Work Experience; Education Level.

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Published
2020-12-14
How to Cite
DEWI, Putu Ratih Kartika; YENNI LATRINI, Made. Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, [S.l.], v. 30, n. 12, p. 3162 - 3175, dec. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/62341>. Date accessed: 29 mar. 2024. doi: https://doi.org/10.24843/EJA.2020.v30.i12.p13.
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