Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

Abstract

Cooperatives as an institution that are included in microfinance institutions have a very
important role in Indonesia. It is very important for a cooperative to be able to create good
financial reports which must contain various forms of real and honest information. This
research will discuss the factors that can cause the quality of cooperative financial reports
to be better, such as the quality of human resources, a control system that exists within the
institution, and the use of available information systems. This research was conducted in all
cooperatives in Klungkung District with a population of 718 employees, 98 of which were
used as samples. This stage of research uses multiple linear regression analysis with the
results that it is true that in the process of improving the quality of financial reports in
cooperatives, qualified employees are needed. In cooperatives, it is very important to be
supported by human resources with good competence to support the process of making
financial reports. The quality of financial reports must also be supported by a good control
system. In cooperatives it is necessary to create an internal control system to monitor the
performance and activities of the cooperative so that all the desired final results are
achieved. Increasingly sophisticated technology also needs to be utilized to facilitate the
work process of employees. Wise use of technology will make it easier for cooperatives to
produce fast and detailed financial reports so as to create a good financial report.