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

Abstract

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