Pengaruh Kualitas Sumberdaya Manusia Di Bidaang Akuntansi, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Koperasi Simpan Pinjam Di Kecamatan Denpasar Timur

Abstract

Purpose of study purpose is forthis is for identify how the attribute of a person accounting resources, internal control mechanisms, and utilization of informationmechanisms, and utilization of information  technology affect the quality of financial reports. This research involved taff member of the savings and loan cooperative in East Denpasar District, with a total of 91 respondents. This research was conducted quantitatively. Linear regression, multiple regression, coefficient of determination, F test, and t test were used in this study. The coefficient of determination, F test, and t test were used in this study. The research results show that the quality of human resources in the accounting field accumulates positively and significantly with the quality of financial reports; a positive and significant internal control system with the quality of financial reports; and the use of technology stores information positively and significantly with the quality of financial reports. Researchers suggest that cooperatives in East Denpasar District regularly provide training to their employees to improve their ability to prepare financial reports, be consistent and honest in implementing internal control systems, and always update the use of technology.