Pengaruh Pemahaman Akuntansi, Motivasi Kerja Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Koperasi

Studi Kasus Pada Koperasi Sekecamatan Tabanan

Abstract

Cooperatives play an important role in society where their job is to become capital institutions for people who need funding. This observation was carried out to analyze the relationship between understanding of accounting, work motivation, and understanding of the internal control system in improving the quality of financial reporting in cooperatives in Tabanan Regency. in this study used multiple regression analysis techniques to process the data. the results in the observation show that an increased understanding of accounting will have an impact on improving the quality of a financial report. motivation and an internal control system that is carried out optimally can also improve the quality of a financial report issued by a cooperative.