International Journal For Multidisciplinary Research

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Factors Affecting The Quality of Cooperative Financial Statements in Indonesia

Author(s) Anjar Eka Saputra, Hari Setiyawati
Country Indonesia
Abstract The financial reporting of cooperatives to the Ministry of Cooperatives and Small and Medium Enterprises (KUKM) is often delayed while financial statement information is considered relevant if it is timely. The financial report serves as material for analyzing the performance of the cooperative and as an accountability report from the management to the owners or members of the cooperative at the annual member meeting. By using information technology as a moderating variable, this study aims to identify the effect of accounting understanding, human resource competence, and internal control systems on the quality of cooperative financial statements in the DKI Jakarta area. The population of this study is cooperatives located in DKI Jakarta. The determination of the sample used a purposive sampling technique and this study involved 97 cooperatives as samples. This quantitative study used SEM and Smart PLS models for data analysis. The results showed that accounting understanding, human resource competence, and the application of the internal control system had a positive and statistically significant effect on the quality of financial statements. Meanwhile, the use of information technology did not strengthen the effect of accounting understanding, human resource competence, and the application of the internal control system on the quality of financial statements.
Keywords accounting understanding, human resource competence, internal control system, utilization of information technology, quality of financial statements
Field Sociology > Economics
Published In Volume 5, Issue 1, January-February 2023
Published On 2023-01-21
Cite This Factors Affecting The Quality of Cooperative Financial Statements in Indonesia - Anjar Eka Saputra, Hari Setiyawati - IJFMR Volume 5, Issue 1, January-February 2023. DOI 10.36948/ijfmr.2023.v05i01.1422
DOI https://doi.org/10.36948/ijfmr.2023.v05i01.1422
Short DOI https://doi.org/grpdpv
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