PENGARUH SISTEM PENGENDALIAN INTERNAL, PENGALAMAN PENGURUS DAN PENGETAHUAN AKUNTANSI TERHADAP KEBERHASILAN USAHA KOPERASI DI KABUPATEN AGAM

Indonesian economy requires cooperative struggle to stay in the community known as the cooperative is seen as a business entity that is capable of encouraging and supports economic growth. Therefore, the success of the cooperative effort should be increased, so that success can be achieved will require a good system of internal control and the necessary experience and knowledge of accounting management in the cooperative.
This study aims to demonstrate the influence of the internal control system, the management experience and knowledge of accounting for the success of cooperative efforts. In this study used 56 cooperative management who work in the area of Agam. Data used in this study was obtained through the primary distribution of questionnaires. Model of hypothesis testing performed using quantitative models using regression models and statistical t-test.
The results of hypothesis testing found that the internal control system of 0,02l, the experience and knowledge of accounting management for 0,011 of 0,006, so it can be concluded that all the independent variables affect the success of cooperative efforts in Agam District. Where all the results obtained from an alpha of 0.05 small so all Ho is rejected and Ha accepted.

Key words : Internal control system, Board experience, Accounting Sciences, Cooperative Business success.