Determinan Ketepatan Pelaporan Keuangan pada Koperasi Serba Usaha di Kabupaten Bangli

Ni Nengah Meri Angga Satwika (Ganesha University of Education)
Made Arie Wahyuni

Jurnal Ilmiah Akuntansi dan Humanika
Vol. 11 No. 2 (2021)

This research was conducted to examine the effect of SPI, HR competence, IT management, and profitability on the accuracy of cooperative financial reporting. The research was conducted at the Multipurpose Cooperative in Bangli Regency. The sample in this study was 20 KSU using purposive sampling technique. The respondents of each KSU consist of 4 people, namely the chairman, treasurer, cashier and supervisor of the cooperative. Technique data by distributing questionnaires. Then the data were analyzed using descriptive statistical analysis, classical assumption test, multiple linear regression analysis. Presentation of data was assisted by the SPSS 20 for windows program. The research shows that: SPI, HR competence, IT utilization, and profitability have a positive effect on the accuracy of KSU's financial reporting.