PENGARUH PEMAHAMAN AKUNTANSI BERBASIS SAKETAP, KUALITAS PELATIHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SDM, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM DI KOTA DEPOK

RAMADHANI, RAIHAN ARIB (2019) PENGARUH PEMAHAMAN AKUNTANSI BERBASIS SAKETAP, KUALITAS PELATIHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SDM, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM DI KOTA DEPOK. S1 thesis, Fakultas Ekonomi.

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Abstract

Raihan Arib Ramadhani. The Effect of SAK-ETAP Based Accounting Understanding, Quality of Training, Internal Control Systems, Human Resource Competence, and Use of Accounting Information Systems on the Quality of Savings and Loan Cooperative Financial Statements in Depok. Faculty of Economics, Jakarta State University. 2019. Advisor: (1) Nuramalia Hasanah, S.E., M.Ak (2) Yunika Murdayanti S.E, M.Si, M.Ak This study aims to determine the effect of the understanding of accounting based on SAK-ETAP, the quality of training, the internal control system, the competence of Human Resources, and the use of accounting information systems on the quality of financial statements of savings and loan cooperatives in Depok City. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sample technique used was purposive sampling. The sample used in this study was 63 Savings and Loan Cooperative employees in Depok in the accounting / finance section. The data analysis technique used is multiple linear regression test. The results showed that the level of understanding of accounting based on SAK-ETAP, quality of training, internal control system, and competence of Human Resources partially influence the quality of financial statements, but the use of accounting information systems has no effect on the quality of financial statements. Keywords: Understanding of Accounting Based on SAK-ETAP, Quality of Training, Internal Control System, Competence of Human Resources, Use of Accounting Information Systems, Quality of Financial Statements.

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