Pengaruh Profesionalisme, Fungsi Badan Pengawas, dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa di Kabupaten Gianyar

Abstract

An important part of the LPD's mission is to improve the quality of life for village residents, and it does so through implementing a wide range of programs and projects that benefit the community. For the purpose of this study, we are interested in determining how professionalism and regulatory body functions affect financial reporting quality. The Village Credit Institution in Gianyar Regency served as the site of this study. A total of 1,711 workers from 270 LPDs were included in this study. Purposive sampling was used to choose the 255 participants in this study, and multiple linear regression analysis was used to examine each participant's health. Financial report quality is positively and significantly influenced by professionalism, according to the findings of this study. The financial report quality variable is positively impacted by the role of the oversight body. The quality of financial statements is positively influenced by the level of accounting knowledge. As a starting point for developing legislation and policies aimed at raising the standard of financial reporting, the findings of this study should be taken into account.