PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL

Ni Kadek Dinda Loveli (Universitas Hindu Indonesia)
Putu Cita Ayu (Universitas Hindu Indonesia)
Rai Dwi Andayani W (Universitas Hindu Indonesia)

Hita Akuntansi dan Keuangan
Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan

The objective to determine internal control system and HR competence on financial reports at the Abiansemal Distrik Cooperative, which consists of savings and loan cooperatives and multi-business cooperatives. The population were all employes of the Abiansemal Sub-district Cooperative, as many as 489 employees. The sample used was 199 employees of the Abiansemal District Cooperative. The sampling technique is purposive sampling, sampling with consideration. Analys used multiple liniar regresion analysi. The results of the analysis show that the internal control system and human resource competence have effect on the quality of financial reports at the Abiansemal Sub-district Cooperative.