Pengaruh Penerapan Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Koperasi Daerah (Studi Kasus Koperasi Unit Daerah Karang Ploso Kota Malang)

Abstract

This study aims to evaluate the impact of the application of accounting information systems and human resource competence on the quality of financial reports in regional cooperatives. This study involved 55 employees as a sample, which was selected using a purposive sampling technique. The data were analyzed by quantitative methods, specifically through multiple linear regression analysis. The findings of this study show that the independent variable exerts an overall significant influence on the dependent variable. The results of the test, both in whole and in part, show a significant impact on the quality of regional cooperative financial statements.

Keywords: Application of accounting information systems, human resources competence, financial report quality