Pengaruh Profesionalisme, Fungsi Badan Pengawas Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa Se-Kecamatan Tegallalang
DOI:
https://doi.org/10.32795/30hsqk54Keywords:
Professionalism, Supervisory, Human, ReportsAbstract
This study aims to examine the effect of professionalism, supervisory functions, and human resource competence on the quality of financial reports. This research was conducted at the Village Credit Institution (LPD) in Tegallalang District using a questionnaire and involving 108 respondents. The data analysis method used is multiple linear regression analysis with the help of SPSS 24 software. The results show that (1) Professionalism has a significant effect on the quality of financial reports. (2) Supervisory function has a significant effect on the quality of financial reports. (3) Human resource competence has a significant effect on the quality of financial reports.
References
ALndalri, Desalk Putu Tikal ALdi, Ni Luh Gde Novitalsalri, daln Ni Luh Putu Salndryal Dewi. 2022. “Pengalruh Etikal kepemimpinaln, Kuallitals Sistem Informalsi alkuntalnsi, Fungsi Baldaln Pengalwals, Tingkalt Pemalhmaln ALkuntalnsi Terhaldalp Kuallitals Pelalporaln Keualngaln Paldal Lembalgal Perkreditaln Desal Di Kecalmaltaln Blalhbaltuh.” 4(2): 180–89.
Dewi, Ni Putu Shintal, daln Ni Putu Lisal Ernalwaltiningsih. 2018. “ALnallisis Determinaln Kuallitals Lalporaln Keualngaln Lembalgal Perkreditaln Desal (LPD) di Kotal Denpalsalr.” Jesyal (Jurnall Ekonomi & Ekonomi Syalrialh) 2(1): 148–57.
Imalm Ghozalli. 2018. ALplikalsi ALnallisis Multivalrialte dengaln Progralm IBM SPSS. sem: Baldaln Penerbit Universitals Diponegoro.
Kalsmir. 2017. ALnallisis Lalporaln Keualngaln. Jalkalrtal: PT. Raljalgralfindo Persaldal.
Malrialni, Ni Putu, Ni Walyaln Yunialsih, Ni Putu, daln Yeni Yulialntalri. 2023. “The Influence of Supervisory Boalrd Function , Humaln Resources Quallity alnd the Utilizaltion of Informaltion Technology on the Quallity of Finalnciall Reports in Denpalsalr Villalge Credit Institutions.” 1(1): 13–20.
Milialni, Ni Kaldek Sri, I Dewal Malde Endialnal, daln Putu Dialh Kumallalsalri. 2022al. “ALnallisis Falktor-Falktor Yalng Mempengalruhi Kuallitals Lalporaln Keualngaln Lembalgal Perkreditaln Desal Di Kalbupalten Gialnyalr.” Kumpulaln Halsil Riset … 4(1): 97–104.
———. 2022b. “ALnallisis Falktor-Falktor Yalng Mempengalruhi Kuallitals Lalporaln Keualngaln Lembalgal Perkreditaln Desal Di Kalbupalten Gialnyalr.” Jurnall Khalrismal 4(1): 97–104.
Novial, Oky, daln Edy Sujalnal. 2021. “Pengalruh Profesionallisme, Kompetensi, daln Pengallalmaln Kerjal Terhaldalp Kuallitals Lalporaln Keualngaln Baldaln Usalhal Milik Desal di Kecalmaltaln Salwaln.” Jurnall ALkuntalnsi Profesi 12(2): 341.
Pebrialntalri, Ni Kaldek, daln Rali Dwi ALndalyalni. 2021. “Pengalruh Tingkalt Pemalhalmaln ALkuntalnsi , Fungsi Baldaln Pengalwals Daln Pemalnfalaltaln Teknologi Informalsi Terhaldalp Kuallitals Lalporaln Keualngaln ( Studi Empiris Paldal LPD SeKecalmaltaln Gialnyalr ).” Hital ALkuntalnsi daln Keualngaln 2(2): 432–47.
Sialgialn. 2019. “Pengalruh Profesionallisme Kerjal Daln Intensif Terhaldalp Kinerjal Kalryalwaln Paldal Pt. ALsuralnsi Ralmalyalnal Tbk Calbalng Medaln.” Progralm Studi Malnaljemen Falkultals Ekonomi Daln Bisnis Universitals Medaln ALreal Medaln 1(1): 58. http://repository.umal.alc.id/bitstrealm/123456789/11026/1/158320061 - Zalnal Rizkal - Fulltext.pdf.
Sugiyono. 2013. Metode Penelitialn Pendidikkaln Pendekaltaln Kualntitaltif, Kulalitaltif, Daln R&D. Balndung: ALlfalbetal.
———. 2018. Metode penelitialn kombinalsi (Mixed Method). Balndung: ALlfalbetal.
