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Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

Analisis Determinan Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar Ni Putu Shinta Dewi; Ni Putu Lisa Ernawatiningsih
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 1 (2019): Volume 2 Nomor 1, Januari 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.499 KB) | DOI: 10.36778/jesya.v2i1.31

Abstract

The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.