PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS PELAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE- KOTA DENPASAR

Abstract

Financial reporting quality has an important meaning for the company, which provides
information about the financial condition needed by users to make decisions. The purpose
of this study was to determine the effect of leadership ethics, the function of the supervisory
body, human resource capacity and organizational commitment to the quality of financial
reporting at Lembaga Perkreditan Desa on Denpasar City. The population in this study
were all employees who worked on LPD Denpasar City, 144 respondents were used,
consisting of the Head of the LPD, the supervisory body, the secretary and treasurer. The
sampling method used was purposive sampling technique. Based on the results of the study,
it was found that the variables of leadership ethics, human resource capacity and
organizational commitment had a positive effect on the quality of financial reporting, while
the function of the supervisory body had no effect on the quality of financial reporting in
LPD on Denpasar City.