PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL
Keywords:
Internal Control, Competence, Financial Reports
Abstract
The objective to determine internal control system and HR competence on financial reports
at the Abiansemal Distrik Cooperative, which consists of savings and loan cooperatives and
multi-business cooperatives. The population were all employes of the Abiansemal Sub-district
Cooperative, as many as 489 employees. The sample used was 199 employees of the
Abiansemal District Cooperative. The sampling technique is purposive sampling, sampling
with consideration. Analys used multiple liniar regresion analysi. The results of the analysis
show that the internal control system and human resource competence have effect on the
quality of financial reports at the Abiansemal Sub-district Cooperative.
Published
2022-04-29
How to Cite
Dinda Loveli, N. K., Ayu, P. C., & Andayani W, R. D. (2022). PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL. Hita Akuntansi Dan Keuangan, 3(2), 203-208. https://doi.org/10.32795/hak.v3i2.2769
Section
Articles