PENGARUH PENGALAMAN KERJA, TINGKAT PENDIDIKAN, DAN KOMPETENSI AKUNTAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI

Abstract

The purpose of this research is to analyze the influence of work experience, education degree, and competency to quality of financial statement. The population use in this study is the employees accounting or finance all cooperatives in West Sumatera province. Which is cooperatives registered with ministry of cooperatives and UMKM West Sumatera. The primary data collection method used is the questionnaire method and The techniques of data analysis used in this study are multiple regression analysis techniques. The results of testing the hypothesis ini this study indicate that education degree and competency have a significant effect on quality of financial statement. While work experience doesn’t have significant effect on quality of financial statement. The suggest form researchers for the next research to add more variables and expand the population.