Pengaruh Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Koperasi

This research aims to examine empirically the influence of level of education, understanding of accounting, and training on the quality of financial reports of Cooperatives. This research uses a quantitative approach, with collecting research data by using questionnaire instruments. This research was conducted at a Cooperative in Trenggalek Districts. Population in this research is one of the accounting department at active Cooperative in Trenggalek Districts which amounted to 361 units Cooperative. The sampling technique in this research is simple random sampling. Simple random sampling technique is a sampling technique from a population that is done randomly regardless of the strata of the population, with this method the sample used in this research is 78 people. Data analysis technique in this research using Partial Least Squares (PLS) by using software SmartPLS 3.0. The result of the research shows that (1) Level of education has an influence on the quality of financial report of Cooperatives, (2) Understanding of accounting has an influence on the quality of financial report of Cooperatives, and (3) Training has no influence on the quality of financial report of Cooperatives