PENGARUH KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI

Abstract

Cooperative financial reports as cooperative financial accountability reports are published at least 1 month before the annual membership meeting (RAT). In the presentation of financial statements, the provisions of SAK-ETAP must be considered, which are understandable, relevant, reliable, comparable, timely, substance outperforms form, sound judgment, completeness, balance of costs and benefits, and materiality. This study aims to determine the effect of HR competence on the quality of cooperative financial reports with information technology as a moderating variable. The sample in this study is the management of cooperatives in Wringinom District, Gresik Regency, East Java. The criteria are those who are directly related to the Cooperative Financial Report such as the Chairperson, Secretary and Treasurer. The test results show that HR competencies have a significant effect on the quality of cooperative financial reports and are supported by adequate information technology.