Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh implementasi standar akuntansi keuangan dan struktur pengendalian intern terhadap kualitas laporan keuangan dan pelaksanaaan rapat anggota tahunan. Populasi dalam penelitian ini adalah adalah seluruh koperasi yang terdaftar di Kabupaten Aceh Barat dengan kriteria koperasi aktif yaitu sebanyak 214 koperasi. Dikarenakan jumlah populasi terlalu banyak, maka penelitian ini menggunakan sampel yang ditentukan berdasarkan ukuran sampel. Adapun jumlah sampel dalam penelitian adalah sebanyak 139 responden, yang terdiri dari Ketua Pengurus dan Ketua Badan Pengawas. Sumber data dalam penelitian ini menggunakan data primer. Metode analisis yang digunakan yaitu analisis jalur (path analysis). Hasil penelitian ini menunjukkan bahwa implementasi standar akuntansi keuangan, struktur pengendalian intern dan kualitas laporan keuangan secara bersama-sama berpengerauh terhadap pelaksanaan Rapat Anggota Tahunan (RAT). Selanjutnya, Implementasi standar akuntansi keuangan dan struktur pengendalian intern secara bersama-sama berpengaruh terhadap kualitas laporan keuangan. Kemudian, hasil penelitian secara parsial variabel implementasi standar akuntansi keuangan, struktur pengendalian intern, dan kualitas laporan keuangan masing-masing berpengaruh positif terhadap pelaksanaan RAT. Implementasi standar akuntansi dan struktur pengendalian intern secara langsung berpengaruh positif terhadap kualitas laporan keuangan. Berikutnya, kualitas laporan keuangan mampu memediasi hubungan implementasi standar akuntansi keuangan dengan pelaksanaan RAT. Namun, kualitas laporan keuangan tidak mampu memediasi hubungan struktur pengendalian intern dengan pelaksanaan RAT di Kabupaten Aceh Barat.

Kata Kunci: Standar Akuntansi Keuangan, Struktur Pengendalian Intern, Kualitas Laporan Keuangan, dan Rapat Anggota Tahunan.

This study aims to examine the effect of the implementation of financial accounting standards and internal control structures on the quality of financial reports and the implementation of annual member meetings. The population in this study were all registered cooperatives in West Aceh Regency with the criteria of active cooperatives as many as 214 cooperatives. Due to the large number of populations, this study used a sample that was determined based on the sample size. The number of samples in the study were 139 respondents, consisting of the Chairman of the Management and the Chairman of the Supervisory Board. Sources of data in this study using primary data. The analytical method used is path analysis. The results of this study indicate that the implementation of financial accounting standards, internal control structures and the quality of financial reports together have an influence on the implementation of the Annual Membership Meeting (RAT). Furthermore, the implementation of financial accounting standards and internal control structures together has an effect on the quality of financial reports. Then, the results of the partial study of the implementation variables of financial accounting standards, internal control structure, and the quality of financial reports each have a positive effect on the implementation of RAT. The implementation of accounting standards and internal control structures has a direct positive effect on the quality of financial reports. Next, the quality of financial reports is able to mediate the relationship between the implementation of financial accounting standards and the implementation of RAT. However, the quality of financial reports is not able to mediate the relationship between the internal control structure and the implementation of the RAT in Aceh Barat Regency. Keywords: Financial Accounting Standards, Internal Control Structure, Quality of Financial Reports, and Annual Member Meetings.