The Effect of Competence Financial Manager, Internal Control System, and Utilization of Technology Information on the Quality of Financial Report (A Study on Credit Unions In The Kepanjen District)

Abstract

This study aims to examine the effect of competence financial manager, internal control systems, and utilization of technology information on the quality of financial report in credit unions in the Kepanjen District.

The Data used in this study are the data of primary and secondary data. Primary Data is Obtained directly from respondents who provide answers through questionnaires. Secondary Data is Obtained from the data reports that come from Cooperatives through interviews. Using a sample of 45 people in the financial manager section at 11 credit union in Kepanjen District. The results of the study with multiple linear regression analysis indicate that competence financial manager, internal control systems, and utilization of information technology have a positive effect on the quality of financial report. Each variable shows that the competency financial manager does not affect the quality of financial report. The internal control system variables have a positive effect on the quality of financial report.

Keywords: Competency, Internal control system, Information technology, Financial report

DOI: 10.7176/RJFA/10-4-12