Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada LPD Di Kecamatan Ubud
Keywords:
Level of Accounting Understanding, Leadership Ethics, Professionalism, Application of Accounting Information Systems, Internal Control, Quality of Financial ReportsAbstract
The quality of financial reporting includes information that is detailed and open, easy to understand and compiled so that it does not make it difficult to use. Financial reporting is one component of the financial results notification stage. Complete financial information records generally contain balance sheets, profits, losses, and other components that are able to explain other financial reporting components. The quality of a report is assessed if the information obtained is able to help in making decisions and can be understood by its users. The aim of the research was to determine the influence of the level of accounting understanding, leadership ethics, professionalism, application of accounting information systems, and internal control on the quality of financial reports at Village Credit Institutions in Ubud District. In the research conducted, the population used was all LPD employees in Ubud District, namely 378 employees from 32 LPDs in Ubud District. This research sample used a purposive sampling method, totaling 110 respondents. The data analysis technique used is multiple linear regression analysis technique where classical assumptions are first tested.The resulting research shows that the variables of professionalism, implementation of accounting information systems and internal control have a positive effect on the quality of financial reporting at Village Credit Institutions in Ubud District. Meanwhile, the variables of the level of understanding of accounting and leadership ethics have no effect on the quality of financial reporting at Village Credit Institutions in Ubud District
References
Abriyanti, Ni Wayan. 2022. Pengaruh Penerapan Sistem Informasi Akuntansi, Pengendalian Intern, pemanfaatan Teknologi Informasi, dan Fungsi Badan Pengawasan Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Ubud. Skripsi. Program studi akuntansi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati, Denpasar.
Astrayani, Sumi., Septiana, Andika., dan Triastuti, Ketut. 2017. Pengaruh Etika Kepemimpinan, Fungsi Badan Pengawas dan Tingkat Pemahaman Akuntansi terhadap Kualitas Pelaporan Keuangan. Skripsi. Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati, Denpasar.
Frisch, C. dan Huppenbauer, M. (2014). Wawasan Baru tentang Etika Kepemimpinan : A Kualitatif Investigasi Pengalaman Pemimpin Etis Eksekutif. Jurnal Etika Bisnis, Vol. 123, hal.23-43
Ikatan Akuntan Indonesia. 2015. PSAK No. 1 tentang Laporan Keuangan. Edisi Revisi, Jakarta: Salemba Empat
Karmila, 2012. Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah. (studi pada pemerintah Provinsi Riau). Skripsi. Universitas Riau.
Nudilah, 2016. Pengaruh Etika Kepemimpinan dan Fungsi Badan Pengawas dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Pelaporan Keuangan pada Lembaga Perkreditan Desa Kota Denpasar. Skripsi. Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
Mulyadi, 2016. Pengertian sistem menurut mulyadi. In Sistem Akuntansi (p. 5). Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
Peraturan Gubernur Provinsi Bali Nomor 44 Tahun 2017 tentang peraturan pelaksanaan peraturan daerah provinsi bali nomor 3 tahun 2017 tentang Lembaga Perkreditan Desa
Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Pramudityo, Bagus. 2017. Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Sistem Pengendalian Intern Dan Peran Internal Audit Terhadap Kualitas Laporan Keuagan Pemeritah Daerah (studi empiris pada SKPD Kabupaten Tegal. Jurnal. Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Suari, Ni Made. 2019. Pengaruh Etika Kepemimpinan, Kualitas Sistem Informasi Akuntansi, Fungsi Badan Pengawas, dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Pelaporan Keuangan pada Lembaga Perkreditan Desa di Kabupaten Gianyar. Skripsi. Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati, Denpasar
Susanto, Azhar.2017. Sistem Informasi Akuntansi, Pemahaman Konsep Secara Terpadu.
Bandung. Lingga Jaya
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
