Pengaruh Etika Kepemimpinan, Tingkat Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Budaya Organisasi terhadap Kualitas Laporan Keuangan Koperasi Simpan Pinjam Kecamatan Tabanan

Abstract

In Indonesia, the majority of people rely heavily on financial institutions to obtain injections of funds or to store excess funds owned by the community. It is undeniable that banks are still the prima donna among the public to obtain funds and save funds. However, in recent years people have also put their trust in cooperatives to apply for credit and manage public funds. Financial statements are a very important source of information for users or users of financial statements with the aim of making financial decisions. To be able to create quality financial reports, competent human resources in the field of accounting are needed. This study aims to analyze the effect of leadership ethics, level of accounting understanding, utilization of accounting information systems, internal control systems and organizational culture on the quality of financial statements at KSP in Tabanan District, Tabanan Regency. The population in this study were all employees who worked at KSP Tabanan District, Tabanan Regency, namely 225 employees. The sampling method used purposive sampling method with 135 employees. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that leadership ethics, level of accounting understanding, and organizational culture have no effect on the quality of financial reports in savings and loan cooperatives, while the use of accounting information systems and internal control systems have a positive effect on the quality of financial reports in savings and loan cooperatives in Tabanan District, Tabanan Regency.