PENGARUH SISTEM INFORMASI AKUNTANSI SERTA MODAL SENDIRI
TERHADAP SISA HASIL USAHA
(Studi Pada Koperasi Simpan Pinjam di Kabupaten Ponorogo)
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Institusion
Universitas Muhammadiyah Ponorogo
Author
Ridho, Ma'ruf
Subject
HG Finance
Datestamp
2022-09-19 02:16:45
Abstract :
This study aims to determine the effect of the accounting information system on the residual operating income, the effect of own capital on the remaining operating income, the effect of the accounting information system and capital on the remaining operating income. The focus of this research is the Ponorogo Savings and Loans Cooperative so that the respondents used for this research are the owners of the cooperative and the treasurer in the savings and loan cooperative, with a total of 40 respondents. The sample selection technique used in this study is the purposive sampling technique. Purposive sampling is a sampling technique with certain considerations or criteria. The criteria in the savings and loan cooperatives are those who actively submit reports at the Department of Trade, Cooperatives and Micro Enterprises, Ponorogo Regency. The data used in this study is primary data using an instrument in the form of a questionnaire which is delivered directly to the respondent. The data analysis method used in this study is multiple linear regression analysis and the analytical tool (software) used is SPPS version 23 to process data on answers from respondents. In addition to multiple linear regression analysis, this study also tests descriptive statistics, validity, reliability, test t, F test and coefficient of determination test. The results of this study indicate that the Accounting Information System has a positive and significant effect on the Remaining Income of the Savings and Loans Cooperative in Ponorogo. The results of this study indicate that Equity has a positive and significant effect on the Residual Results of Operations in the Ponorogo Savings and Loans Cooperative.
This study aims to determine the effect of the accounting information system on the residual operating income, the effect of own capital on the remaining operating income, the effect of the accounting information system and capital on the remaining operating income. The focus of this research is the Ponorogo Savings and Loans Cooperative so that the respondents used for this research are the owners of the cooperative and the treasurer in the savings and loan cooperative, with a total of 40 respondents. The sample selection technique used in this study is the purposive sampling technique. Purposive sampling is a sampling technique with certain considerations or criteria. The criteria in the savings and loan cooperatives are those who actively submit reports at the Department of Trade, Cooperatives and Micro Enterprises, Ponorogo Regency. The data used in this study is primary data using an instrument in the form of a questionnaire which is delivered directly to the respondent. The data analysis method used in this study is multiple linear regression analysis and the analytical tool (software) used is SPPS version 23 to process data on answers from respondents. In addition to multiple linear regression analysis, this study also tests descriptive statistics, validity, reliability, test t, F test and coefficient of determination test. The results of this study indicate that the Accounting Information System has a positive and significant effect on the Remaining Income of the Savings and Loans Cooperative in Ponorogo. The results of this study indicate that Equity has a positive and significant effect on the Residual Results of Operations in the Ponorogo Savings and Loans Cooperative.
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