Tag Archive for: cooperative

This study aims to analyze AIS, leadership competency, and internal control system’s influence on performance with the quality of financial statements as an intervening variable. The research target is savings and loan cooperatives in the Banyumas Residency area (Banyumas, Purbalingga, Cilacap, and Banjarnegara). The samples were 110 savings and loan cooperatives. The data collection method was filling out questionnaires. Respondents in this study were leaders/managers from each saving and loan cooperative. The data analysis technique used is SEM PLS, including the outer model and inner model steps. The results of this study indicate that the use of AIS, leadership competency, and internal control system have a positive and significant effect on report quality. Then the internal control system and the quality of the financial statement have a positive and significant influence on performance. However, the use of AIS has a negative impact on performance and leadership competency does not affect performance. The results of the intervening variable test show that the quality of the financial statement is proven as the mediator, so the use of AIS, leadership competency, and internal control system have a positive and significant effect on performance. This research implies that savings and loan cooperatives can improve performance by maximizing the use of AIS, having competent leaders, optimizing the internal control system function, and improving the quality of financial statements.