International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 6 Issue 4 July-August 2024 Submit your research before last 3 days of August to publish your research paper in the issue of July-August.
Submit Research Paper Join as a Reviewer

Plagiarism is checked by the leading plagiarism checker TurnItIn

Call for Paper

Volume 6 Issue 4
July-August 2024

Submit your research paper

Indexing Partners
Academia Advanced Sciences Index Bielefeld Academic Search Engine CiteSeer DRJI Google Scholar Independent Search Engine & Directory Network ISI (International Scientific Indexing) Issuu Mendeley Research Networks
RefSeek ResearcherId - Thomson Reuters ResearchGate Scirus Scribd Semantic Scholar UTeM - Universiti Teknikal Malaysia Melaka Wiki for Call for Papers WorldCat Zenodo

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
View / Download PDF File

Share this


E-ISSN 2582-2160
CrossRef

CrossRef DOI is assigned to each research paper published in our journal.

IJFMR DOI prefix is
10.36948/ijfmr

Downloads
Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 6 Isu 3 Cover Page Vol 6 Isu 2 Cover Page Vol 6 Isu 1

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA Open Access

About IJFMR
Fees & Payment
Current Issue
Publication Archive 		Submit Research Paper
Track Submission Status
Publication Guidelines
Publication Ethics
Peer Review & Plagiarism 		Join as a Reviewer
Editors & Reviewers
Reviewer Referral Program
Get Reviewer Membership Certi. 		Website/Journal Policies
Usage Policy
Content Policies
Privacy Policy
Contact Us +91-9898-5948-55 editor@ijfmr.com