KUALITAS LAPORAN KEUANGAN KOPERASI (Studi Pada Koperasi Rumah Sakit Swasta Di Kota Surakarta)

Abstrak

This study aims to determine the effect of understanding the accounting system based on SAK-ETAP,internal control and the demand for the use of audit services on the quality of the financial statements ofthe private hospital cooperatives in Surakarta, either partially or simultaneously. The hypothesis in thisstudy is that the understanding of the accounting system based on SAK-ETAP, internal control and thedemand for the use of audit services affect the quality of the financial statements of the private hospitalcooperatives in Surakarta, either partially or simultaneously. This research is a survey research withquantitative research type. The data used in this study used primary data from the respondents' answersto the questionnaires. The population of this research is employees who are involved in financialreporting in private hospital cooperatives in Surakarta as many as 31 people with samples taken bycensus techniques so that the number of samples in this study is 31 respondents. The analysis techniqueused is multiple linear regression test, t test, F test, and coefficient of determination test. The results ofthe study concluded that the understanding of the SAK-ETAP-based accounting system, internal controland the demand for the use of audit services had a positive and significant impact on the quality of thefinancial statements of the private hospital cooperatives in Surakarta, either partially or simultaneously