Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Pemahaman Standar Akuntansi Terhadap Kualitas Laporan Keuangan Lembaga Pekreditan Desa Di Kecamatan Gianyar

Abstract

Financial institutions play a major role in encouraging the economic development of a region, a government encouragement regarding village development, namely through the establishment of village financial institutions called LPD. Gianyar Regency is an area that prioritizes economics with a people's basis. However, the effectiveness of providing LPD credit to these areas is still considered weak, causing problems such as bad credit. The formulation and aim of this research is to be able to see whether the use of information technology, human resource capabilities, and understanding of accounting standards influence the quality of LPD financial reports in Gianyar district. The population and sample were 40 samples using the Quota sampling technique. The data analysis technique applied is multiple linear regression. In accordance with the existing findings, all variables have a positive influence on the quality of LPD financial reports in Gianyar Regency. The coefficient of determination test explains that the variables of human resource competence, use of information technology and understanding of accounting standards on the quality of financial reports are 62.6%, and the remaining 37.4% are influenced by external factors