Pengaruh Pemanfaatan Teknologi Informasi, Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Kediri

Abstract

 LPD as a financial institution has the obligation to make financial reports as an 
accountability for ongoing economic activities and as a basis for making decisions. This research 
aims to examine the influence of the use of information technology, the function of supervisory 
bodies, and the level of understanding of accounting on the quality of financial reports. This 
research was conducted at the Village Credit Institution in Kediri District. The sample in this 
research was 84 samples using a purposive sampling technique, namely a technique for 
determining samples with certain considerations or criteria. This research method uses 
quantitative research methods with primary data obtained from questionnaires which are 
measured using the Likert scale research method. The data analysis techniques used are validity 
test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear 
regression analysis, coefficient of determination test (R2), F test and t test. The research results 
show that the use of information technology has a positive and significant effect on the quality of 
financial reports. The function of the supervisory body has a positive and significant effect on the 
quality of financial reports. The level of accounting understanding has a positive and significant 
effect on the quality of financial reports.