Muhammad Khafid, Diah Nurlaili
This study aims to analyze the role accountability as an intervening variable in the influence of cooperative characteristics on its financial performance. The study population is Koperasi Pegawai Republik Indonesia (KPRI) registered on the Office of Cooperatives and SMEs of Semarang Municipality. This study uses purposive sampling with 38 cooperatives that meet the criteria. The data are analyzed using regression analysis with path analysis and sobel test to determine the significance of intervening variable testing. The research results showed that in partial such variables as cooperatives size, cooperative age, and leverage have no influence onfinancial performance. The cooperative size and age has an influence on financial performance through the mediating role of accountability variable. However, the cooperative accountability variable sampling with 38 cooperatives that meet the criteria. The data are analyzed using regression analysis with path analysis and sobel test to determine the significance of cannot mediate the influence of leverage on financial performance. © Serials Publications Pvt. Ltd.
Accounting Department, Economics Faculty, Universitas Negeri Semarang, Semarang, Indonesia; SMK Widya Pradja, Semarang, Indonesia
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