FACTORS THAT INFLUENCE THE QUALITY OF COOPERATIVE FINANCIAL REPORTS IN OGAN KOMERING ILIR REGENCY, INDONESIA

Year 2025, Volume: 12 Issue: 1, 30 - 40, 30.07.2025

Mutiara Maimunah

Abstract

Purpose- The factor that can encourage cooperatives to become better is good quality financial reports. The quality of financial reports is the extent to which the financial reports presented show correct and honest information. The quality of financial reports is useful as a basis for making economic decisions for interested parties. This research aims to determine the influence of education level, understanding of accounting, internal control systems, coaching methods, and information technology on the quality of cooperative financial reports in Ogan Komering Ilir Regency, South Sumatra.
Methodology- This type of research is quantitative research. Data obtained through a survey of the Management and Management of the Maju Jaya Cooperative, Mekar Abadi Mandiri Cooperative, Sido Makmur Cooperative, Tanjung Gading Cooperative, and Senuling Jaya Cooperative. The data analysis techniques used are Validity Test, Reliability Test, Multiple Linear Regression Test and Hypothesis Test.
Findings- The results of the research show that the level of education, understanding of accounting, use of information technology, internal control structure, and cooperative management influence the quality of cooperative financial reports in OKI Regency.
Conclusion- Based on the results of analysis and testing regarding the influence of education level, understanding of accounting, use of information technology, internal control, and cooperative management on the quality of cooperative financial reports in OKI district, it can be concluded that all the factors mentioned above have positive effects on the quality of cooperative financial reports.

Keywords

Education level , internal control systems , use of information technology , quality of financial reports

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