INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi

The Effect of Internal Control, Human Resources and Utilization of Accounting Information Technology on the Quality of Financial Statements of Savings and Loans Cooperatives in Rembang Regency

Sulasmining, Sulasmining (Unknown)
Alliyah, Siti (Unknown)

Article Info

Publish Date
12 May 2023

Abstract

The purpose of this study was to determine the effect of internal control, human resources and the use of accounting information technology on the quality of savings and loan cooperative financial reports. This study used a purposive sampling technique so that a sample of 33 savings cooperatives in Rembang Regency was obtained. Methods of data collection using questionnaires. The data analysis technique used multiple linear regression analysis using SPSS 23. The results showed that partially the influence of internal control, human resources and the use of accounting information technology had a significant effect on the quality of financial statements of savings and loan cooperatives.

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Journal Info
INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Website

Abbrev

invest

Publisher

Lembaga Riset dan Inovasi Al-Matani

Subject

Economics, Econometrics & Finance

Description

INVEST : Jurnal Inovasi Bisnis dan Akuntansi is published by Lembaga Riset dan Inovasi Al-Matani as an information and communication media for practitioners, researchers and academics who are interested in the field of Business Management and Accounting Studies. First publish in September 2020. The ...