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All Journal ETIKONOMI E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL RISET AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jurnal Pengabdian Masyarakat AbdiMas REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Paulus Journal of Accounting (PJA) International Journal of Applied Science and Sustainable Development (IJASSD) Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Reflection: Education and Pedagogical Insights Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective IECON: International Economics and Business Conference SENEMA
I Gusti Ayu Asri Pramesti
Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Widyagama National Conference on Economics and Business (WNCEB)

 1 
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Lembaga Perkreditan Desa I Gusti Ayu Asri Pramesti; I Dewa Made Endiana; Desak Putu Devi Ardilia
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.866 KB) | DOI: 10.31328/wnceb.v2i1.3167

Abstract

AbstrakLaporan keuangan adalah catatan informasi keuangan suatu perusahaan pada suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal, sistem informasi akuntansi, tingkat pemahaman akuntansi, dan good corporate governance terhadap kualitas laporan keuangan Lembaga Perkreditan Desa di Kecamatan Tampaksiring. Sampel dalam penelitian ini dilakukan dengan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner langsung kepada accounting atau karyawan yang bekerja sebagai pembuat laporan keuangan sebanyak 60 kuesioner. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan sistem informasi akuntansi, tingkat pemahaman akuntansi, dan good corporate governance berpengaruh terhadap kualitas laporan keuangan.Kata Kunci : Sistem Pengendalian Internal, Sistem Informasi Akuntansi, Tingkat Pemahaman Akuntansi, Good Corporate Governance, Kualitas Laporan Keuangan. AbstractFinancial statements are records of a company's financial information during an accounting period that can be used to describe a company's performance. This research aims to test the influence of internal control systems, accounting information systems, accounting understanding levels, and good corporate governance on the quality of financial statements of Village Credit Institutions in Tampaksiring Subdistrict. The samples in this study were conducted by purposive sampling method. Data collection is done by distributing questionnaires directly to accounting or employees who work as financial statement makers as many as 60 questionnaires. The analytical technique used in this study is a multiple linear regression analysis technique. The results of this study show that the internal control system has no effect on the quality of financial statements, while accounting information systems, accounting understanding levels, and good corporate governance affect financial statements.Keywords : Internal Control System, Accounting Information System, Accounting Understanding Level, Good Corporate Governance, Financial Report Quality.
Co-Authors Adella, Made Priska Andika, Ary Wira CG, John LEE Daniel Raditya Tandio Daniel Raditya Tandio Desak Putu Devi Ardilia Desy Purnami Singgih Putri Ernawatiningsih, Ni Putu Lisa Etty Murwaningsari Fransisca Hanita Rusgowanto Gde Bagus Brahma Putra Gde Bagus Brahma Putra I Dewa Made Endiana Juniati Gunawan, Juniati K. Budiartha Krisna Kurniari Made Novia Indriani Made Priska Adella Made Santana Putra Adiyadnya Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Suryanita Dewi Ni Kadek Putri Nadia Utami Ni Kadek Putri Nadia Utami Ni Ketut Rasmini Ni Made Sunarsih Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Lisa Ernawatiningsih Ni Putu Sri Mariyatni Ni Putu Yuria Mendra Ni Wayan Lilik Amelia Ni Wayan Windy Oktavani Dewita Sari Nicholas Renaldo Putu Kepramareni Putu Wenny Saitri Rozario, Sean Patrick Sevendy, Tandy Sistya Rachmawati Siti Zubaidah Sri Widiasih Sudane, Gede Agus Suhardjo Tian, Christina