(Peer Review + Similarity + Document) SYSTEMATIC LITERATURE REVIEW: KUALITAS LAPORAN KEUANGAN PADA KOPERASI

Cahyono, Dwi and Dyah, Riska and Mirwan, Rendy (2021) (Peer Review + Similarity + Document) SYSTEMATIC LITERATURE REVIEW: KUALITAS LAPORAN KEUANGAN PADA KOPERASI. Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta, Indonesia.

	Text Turnitin SYSTEMATIC LITERATURE REVIEW KUALITAS LAPORAN KEUANGAN PADA KOPERASI(3).pdf Download (2MB)
	Text [C.1.c.5.c.].pdf Download (970kB)
	Text about Download (20kB)
	Text Peer Review SLR Kualitas Laporan Keuangan Pada Koperasi ok.pdf Download (2MB)

Official URL: http://ejournal.stiemj.ac.id/index.php/akuntansi/a...

Abstract

This study aims to fill the research gap by providing a systematic literature review to identify and analyze the factors that affect the quality of financial reports in cooperatives. This research method follows a systematic literature review process which consists of the main stages: planning the review, implementing the review, and reporting the review. The initial study found 561 research articles and a total of 10 studies used for this systematic literature review based on inclusion and exclusion criteria. The quantitative data extracted from the selected literature followed the data extraction strategy in four data extractions. Extracted data is synthesized to formulate research questions that have been raised for review purposes. The results of the Systematic Literature Review of all research contained in journals published from 2015-2020 state that the factors that affect the quality of cooperative financial reports are very diverse, namely human resources, internal accounting controls, use of information technology, work experience, understanding of accounting, influence job stress, level of education, ethical culture of the organization. The main factor influencing is internal accounting control where cooperatives should provide accounting understanding and improve internal control so that the quality of financial reports will not occur cheating on cooperatives.

Item Type:	Peer Review
Uncontrolled Keywords:	Systematic Literature Review, Quality of Financial Statements, Cooperatives
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Depositing User:	Dwi Cahyono
Date Deposited:	31 Jan 2022 04:09
Last Modified:	01 Mar 2022 04:15
URI:	http://repository.unmuhjember.ac.id/id/eprint/12664

Actions (login required)

View Item