Pengaruh Pemahaman Akuntansi, Penerapan Sistem Informasi Akuntansi Dan Literasi Keuangan Terhadap Kualitas Laporan Keuangan Pada BUMDES Se-Kabupaten Badung

Abstract

The purpose of this research is to analyse the relationship between accounting knowledge, accounting information system usage, and financial literacy as they pertain to the credibility of BUMDes' financial reports in Badung Regency. There are 45 BUMDes in Badung Regency, employing a total of 271. Purposive sampling was used to select 135 participants, and their data was analysed with multiple linear regression models. This study's findings suggest that accounting literacy improves the credibility of financial statements. The use of AIS in accounting improves the reliability of financial statements. Improved financial reporting quality is correlated with increased financial literacy. In the future, BUMDes in Badung Regency will need to provide training for their employees to improve their accounting knowledge and financial literacy. Employees' accounting knowledge and financial literacy, as well as the quality of the resulting financial reports, will continue to rise steadily over time if they receive consistent training