Galuh Fatahilah, - and Mimin Widaningsih, - and Indah Fitriani, - (2025) PENGARUH PENERAPAN DINI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT (SAK EP) DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN: studi kasus pada Koperasi Simpan Pinjam di Daerah Khusus Jakarta. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Penerpan Dini Standar Akuntansi Keuangan Entitas Privat dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada Koperasi Simpan Pinjam. Jenis penelitian ini adalah kuantitatif dengan pengumpulan data secara primer melalui penyebaran angket. Populasi dalam penelitian ini adalah Koperasi Simpan Pinjam di Daerah Khusus Jakarta yang berjumlah 101unit koperasi yang menghasilkan sampel sebanyak 14 unit. Pada penelitian ini terdapat 70 reponden yang diambil 5 orang dari setiap koperasi. Metode yang digunakan dalam penarikan sampel adalah purposive sampling. Hasil dari penelitian ini menunjukkan bahwa (i) Penerapan Dini SAK EP berpengaruh signifikan dan positif terhadap Kualitas Laporan Keuangan. (ii) Kompetensi SDM berpengaruh signifikan dan positif terhadap Kualitas Laporan Keuangan. Kata Kunci: Penerapan Dini Standar Akuntansi Keuangan Entitas Privat, Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan This study aims to determine the effect of the early adoption of the Private Entity Financial Accounting Standards (SAK EP) and human resource competence on the quality of financial statements in savings and loan cooperatives. This is quantitative research that uses primary data collected through questionnaires. The population includes 101 savings and loan cooperatives in the Special Capital Region of Jakarta, from which 14 cooperatives were selected as samples. A total of 70 respondents participated in the study, with five individuals representing each cooperative. The sampling technique used was purposive sampling. The results of the study indicate that the (i) Early Adoption of SAK EP has a significant and positive effect on the quality of financial statements. Likewise, (ii) Human Resource Competence also shows a significant and positive effect on the quality of financial statements. Keywords: Early Adoption of Private Entity Financial Accounting Standards, Human Resource Competence, Quality of Financial Statements.
![[thumbnail of S_PEA_2108665_Title.pdf]](http://repository.upi.edu/style/images/fileicons/text.png "S_PEA_2108665_Title.pdf") |
Text
S_PEA_2108665_Title.pdf Download (785kB) |
|
Text
S_PEA_2108665_Chapter1.pdf Download (312kB) |
|
Text
S_PEA_2108665_Chapter2.pdf Restricted to Staf Perpustakaan Download (445kB) |
|
Text
S_PEA_2108665_Chapter3.pdf Download (395kB) |
|
Text
S_PEA_2108665_Chapter4.pdf Restricted to Staf Perpustakaan Download (700kB) |
|
Text
S_PEA_2108665_Chapter5.pdf Download (235kB) |
|
Text
S_PEA_2108665_Appendix.pdf Restricted to Staf Perpustakaan Download (1MB) |
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=list_works&hl=en&user=sXoxNiwAAAAJ ID SINTA Dosen Pembimbing: Mimin Widaningsih: 6140348 Indah Fitriani: 6682524 |
| Uncontrolled Keywords: | Penerapan Dini Standar Akuntansi Keuangan Entitas Privat, Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan Early Adoption of Private Entity Financial Accounting Standards, Human Resource Competence, Quality of Financial Statements. |
| Subjects: | H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Galuh Fatahilah |
| Date Deposited: | 05 Aug 2025 08:05 |
| Last Modified: | 05 Aug 2025 08:05 |
| URI: | http://repository.upi.edu/id/eprint/135172 |
Actions (login required)
 |
View Item |