PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Koperasi Simpan Pinjam di Kabupaten Blora)

Yuliana, Reni (2025) PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Koperasi Simpan Pinjam di Kabupaten Blora). Thesis thesis, Universitas BPD.

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Abstract

This study was conducted to analyze the influence of accounting understanding, untilization of accounting information systems, and internal control system on the quality of financial report. The sample of this study was 42 employees of the Savings and Loan Coorperative (KSP) in Blora Regency. The sampling of this study used a convenience sampling technique. The data used in this study were primary data. The data analysis method used was multiple linear regression analysis with the analysis tool Statistical Package for the Social Science (SPSS) version 23. The result of this study simultaneously showed that accounting understanding, untilization of accounting information systems, and internal control systems together had a positive effect on the quality of financial reports. Partially, the utilization of accounting information systems and internal control systems had a positive effect of the quality of financial reports, while accounting understanding had no effect on the quality of financial reports. Keywords:understanding of accounting, utilization of accounting information systems, internal control systems, quality of financial reports.

Item Type: Thesis (Thesis)
Additional Information: Penelitian ini dilakukan untuk menganalisis pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan sistem pengendalian internal terhadap kualitas laporan keuangan. sampel penelitian ini sebanyak 42 pegawai Koperasi Simpan Pinjam (KSP) di Kabupaten Blora. Pengambilan sampel penelitian ini menggunakan teknik convenience sampling. Data yang digunakan dalam penelitian ini adalah data primer. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan alat analisis Statistical Package for the Social science (SPSS) versi 23. Hasil penelitian ini secara simultan bahwa pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan sistem pengendalian internal bersama- sama berpengaruh positif terhadap kualitas laporan keuangan. Secara parsial pemanfaatan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan, sedangkan pemahaman akuntansi tidak berpengaruh terhadap kaulitas laporan keuangan. Kata Kunci: pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, sistem pengendalian internal, kualitas laporan keuangan
Uncontrolled Keywords: pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, sistem pengendalian internal, kualitas laporan keuangan
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 20 Oct 2025 08:05
Last Modified: 20 Oct 2025 08:05
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/2967

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