Pengaruh Fungsi Badan Pengawas, Pemanfaatan Teknologi Informasi Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan
Abstract
The financial report is a report that describes the financial position of the results of an accounting process for a certain period which is used as a communication tool for interested parties. This financial report is one of the stages of financial reporting. Financial reporting is all aspects related to the provision and delivery of financial information in the form of the results of the accounting process that affect the progress of an LPD, but currently there are still many LPDs that do not submit periodic financial reports.
This study aims to determine the influence of the Functions of the Supervisory Board, Utilization of Accounting Information Technology, and the Level of Understanding of Accounting on the Quality of Financial Statements. The population used in this research is all employees who work at the Village Credit Institution in Payangan District, there are 36 active LPDs in Payangan District with a total of 160 employees. The sample in this study were 156 samples at the Village Credit Institution (LPD) office in Payangan District which were determined by purposive sampling technique and tested using multiple linear regression analysis techniques.
The results of this study indicate that the Function of the Supervisory Board, Utilization of Accounting Information Technology, and the Level of Understanding of Accounting have a positive and significant effect on the Quality of Financial Statements. Looking at the research results, in the future the LPD is expected to be able to improve the function of its supervisory body and be able to oversee the financial reports produced by the LPD referring to procedures according to the rules for presenting financial reports.
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