ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAYANAN PADA PERUSAHAAN UMUM DAERAH (PERUMDA) MUARA TIRTA KOTA GORONTALO

Abstract

Village Credit Institution (LPD) as a financial institution certainly presents financial statements to provide information for users in order to make decisions. Related to this, the financial statements presented should be of quality. This study aims to determine the effect of the level of accounting understanding, professionalism, application of accounting information systems (SIA) and the role of internal supervisors on the quality of financial statements at LPD in Gianyar Regency.The population in this study was all LPD employees in Gianyar Regency which amounted to 1.670 people. The determination of samples using the purposive sampling method, which was obtained by 384 respondents. The analysis technique used in this study is multiple linear regression analysis. The results of this study show that the level of understanding of accounting has no effect on the quality of financial statements; while professionalism, the application of accounting information systems (SIA), and the role of internal supervisors have a positive effect on the quality of financial statements.