Factors Affecting the Quality of Financial Statements on Lembaga Perkreditan Desa in Payangan Regency

Abstract

The purpose of this study is to find out the effect of compliance with accounting standards, information system support, internal audit functions, leadership ethics and level of accounting understanding on the quality of financial Statements. The population of this study was 93 respondents in LPD Payangan Regency. The results of this study indicate that compliance with accounting standards, internal audit function, leadership ethics have a positive effect on the quality of financial Statements, while information system support, and the level of accounting understanding have no effect on the quality of financial statements. Further research can develop this research by using other variables that in theory have an influence on the quality of financial statements, such as professionalism and work experience.