Abstract: The purpose of this study was to analyze the effect of top management support, quality of human resources, accounting information systems and internal control systems on the quality of financial reports in savings and loan cooperatives in Denpasar City. The population of this research is all savings and loan cooperatives in the city of Denpasar, which amount to 250 savings and loan cooperatives. The sampling technique in this study used the Slovin formula, so that a total of 71 savings and loan cooperatives were obtained. Methods of collecting data using questionnaires. The analysis technique used is multiple linear regression analysis.
The results of this study indicate that top management support, quality of human resources, accounting information systems and internal control systems have a positive and significant effect on the Quality of Financial Statements. This means that the higher the support given by top management to Saving and Loan Cooperatives employees, the better the quality of human resources owned by Saving and Loan Cooperatives in Denpasar City, the better the use of accounting information systems at Saving and Loan Cooperatives and the better implementation of internal control in Saving and Loan Cooperatives in Denpasar City, it will motivate employees to work well so as to improve the quality of the financial statements produced.
Keywords: Top Management Support, Quality Of Human Resources, Accounting Information Systems, Internal Control Systems, Quality Of Financial Reports.
Title: The Influence of Top Management Support, Quality of Human Resources, Accounting Information Systems, Internal Control Systems on the Quality of Financial Reports
Author: Ni Putu Diah Lestari Dewi, I Ketut Yadnyana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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