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description Journal article public Pendidikan Ekonomi

Pengaruh Keandalan Informasi Akuntansi, Relevansi Informasi Akuntansi dan Persepsi Manajemen Atas Kualitas Audit terhadap Kinerja Koperasi

Novi Yanti Insani, Alfatorry Rheza Syahrul, Fefri Indra Arza
Published 2014

Abstract

ABSTRACT The principal issues examined in this study is how to influence the reliability of accounting information , accounting information timeliness , and relevance of accounting information . This study aims to determine how much influence : 1 ) Reliability of accounting information on the performance of cooperative 2 ) Relevance of accounting information affects the performance of cooperative 3 ) Perception of management on the performance of the cooperative.This research was conducted in co-operatives registered with the Department of Cooperatives and SMEs Padang , the method in this research is a quantitative method . Where the population is 33 managers of cooperatives registered at the Department of Cooperatives and SMEs Padang. The data collected through questionnaires or questionnaire . Data analysis techniques of multiple linear regression.The results showed that : 1 ) a significant difference between the reliability of accounting information on the performance of the cooperative . This means that if the value of one variable increases the reliability of the unit will increase the value of the variable performance of a cooperative of 0,311 % . 2 ) a significant difference between the accuracy of the accounting relevance to the performance of the cooperative . This means that if the value of a variable timing increases 1 unit will increase the value of the variable performance of the cooperative at 0.195% . 3 ) a significant difference between the perceptions of management on the performance of the cooperative . If the value of the variable perception of an increase of 1 unit will increase the value relevance of 0.522% . So in conclusion the reliability of accounting information, accounting information timeliness , management perceptions significantly affect the performance of cooperatives in the city of Padang.

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