PENGARUH KUALITAS SUMBER DAYA MANUSIA DI BIDANG AKUNTANSI, TEKNOLOGI INFORMASI DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN BULELENG

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia di bidang akuntansi, teknologi informasi dan penerapan standar akuntansi terhadap kualitas laporan keuangan pada koperasi di Kabupaten Buleleng. Jenis penelitian merupakan penelitian kuantitatif dengan menggunakan data primer. Teknik pengumpulan data adalah melalui penyebaran kuesioner. Populasi dalam penelitian ini yaitu Koperasi se-Kabupaten Buleleng dan tiap Koperasi diwakili oleh ketua dan bendahara sebagai responden. Teknik pengambilan sampel menggunakan purposive sampling, sehingga jumlah sampel adalah 58 koperasi. Data dianalisis menggunakan regresi linear berganda dengan bantuan software SPSS Statistics 20.0 For Windows. Hasil penelitian ini menunjukkan (1) kualitas sumber daya manusia di bidang akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (2) teknologi informasi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (3) penerapan standar akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan dan (4) kualitas sumber daya manusia di bidang akuntansi, teknologi informasi dan penerapan standar akuntansi secara simultan berpengaruh terhadap kualitas laporan keuangan.
Kata Kunci : Kualitas Sumber Daya Manusia di Bidang Akuntansi, Teknologi Informasi, Penerapan Standar Akuntansi dan Kualitas Laporan Keuangan.

The study aimed at finding out the effect of human resources quality in accounting, information technology and the implementation of accounting standard on the quality of financial report of cooperative offices in Buleleng. The study utilized a quantitative design involving primary data obtained by using questionnaires distribution. The population consisted of all the cooperative offices located around Buleleng regency, in which every cooperative office was represented by the head and treasurer as the respondents. The sample were selected based on purposive sampling, that only 58 cooperative offices were included. The data were analysed by using multiple linear regression supported by SPSS software version 20.0 for Windows. The results indicated that (1) human resources quality in accounting had a positive and significant effect on the quality of financial report of cooperative offices in Buleleng, (2) information technology had a positive and significant effect on the quality of financial report of cooperative offices in Buleleng, and (3) the implementation of accounting standard had a positive and significant effect on the quality of financial report of cooperative offices in Buleleng, (4) the human resources quality in accounting, information technology and the implementation of accounting standard had an effect simultaneously on the quality of financial report.
keyword : human resources quality in accounting, information technology, the implementation of accounting standard, financial report