Ramadhani, Mesra Amalia (2024) PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI, DAN TINGKAT PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMODERASI OLEH KOMPETENSI SUMBER DAYA MANUSIA PADA KOPERASI DI KECAMATAN LAMONGAN. Masters thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (COVER)
22062020008 - Cover.pdf Download (1MB) |
|
Text (BAB 1)
22062020008 - Bab 1.pdf Download (313kB) |
|
Text (BAB 2)
22062020008 - Bab 2.pdf Restricted to Repository staff only until 23 September 2027. Download (391kB) |
|
Text (BAB 3)
22062020008 - Bab 3.pdf Restricted to Repository staff only until 23 September 2027. Download (334kB) |
|
Text (BAB 4)
22062020008 - Bab 4.pdf Restricted to Repository staff only until 23 September 2027. Download (543kB) |
|
Text (BAB 5)
22062020008 - Bab 5.pdf Download (150kB) |
|
Text (DAFTAR PUSTAKA)
22062020008 - Daftar Pustaka.pdf Download (237kB) |
|
Text (LAMPIRAN)
22062020008 - Lampiran.pdf Restricted to Repository staff only until 23 September 2027. Download (1MB) |
Abstract
The purpose of this study is to analyze the effect of accounting understanding, utilization of information technology and level of education on the quality of financial reports moderated by human resource competency. Cooperatives must have healthy financial reports to be accounted for. The population of this study was 172 cooperative units using the Slovin formula so that the sample of this study consisted of 120 respondents of cooperative financial managers in Lamongan District. The data analysis technique used Partial Least Square (PLS) with the help of SmartPLS 3.0. The results of this study indicate that there is an influence of accounting understanding, utilization of information technology, level of education on the quality of financial reports. While human resource competency cannot moderate the influence of accounting understanding, utilization of information technology, level of education on the quality of financial reports. The implications of this study contribute to cooperatives, especially in Lamongan District, to improve human resource competency by facilitating periodic training related to finance and accounting for cooperative financial managers.
| Item Type: | Thesis (Masters) | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||||||
| Subjects: | H Social Sciences > HC Economics | ||||||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||||||
| Depositing User: | Mesra Amalia Ramadhani | ||||||||||||
| Date Deposited: | 23 Sep 2024 08:11 | ||||||||||||
| Last Modified: | 23 Sep 2024 08:11 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/30296 |
Actions (login required)
 |
View Item |