ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Vol. 3 No. 2 (2022): November 2022

Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati

Ida Ayu Nyoman Yuliastuti (Universitas Mahasaraswati Denpasar, Denpasar)
Ni Wayan Anggi Eswarani (Universitas Mahasaraswati Denpasar, Denpasar)
Luh Komang Merawati (Universitas Mahasaraswati Denpasar)



Article Info

Publish Date
30 Nov 2022

Abstract

The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.

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Journal Info

Abbrev

arbitrase

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. ...