PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN PONOROGO

This study aims to determine the application of accounting information systems and the level of understanding of accounting on the quality of financial reports in cooperatives in Ponorogo Regency partially or simultaneously. The population in this study were cooperatives that were registered with the PERDAGKUM Office in Ponorogo Regency. The sampling technique used is a purposive sampling technique. The number of cooperatives that met the sample selection requirements was 53 cooperatives. Data was taken using a questionnaire instrument. Testing the analysis of data quality using validity and reliability tests. The data analysis method used is multiple linear regression. Testing the hypothesis using the t test, F test and test the coefficient of determination. The results of the research are (1) Application of Accounting Information Systems has a significant effect on the Quality of Financial Reports on cooperatives in Ponorogo Regency; (2) the level of understanding of accounting has a significant effect on the quality of financial reports in cooperatives in Ponorogo Regency; (3) The application of the Accounting Information System and the Level of Understanding of Accounting simultaneously have a significant effect on the Quality of Financial Reports in cooperatives in Ponorogo Regency.
Keywords: Quality of Financial Statements, Application of Accounting Information Systems and Level of Understanding of Accounting