Impact of Professional Accountant Skills on Financial Report Quality of the Army Savings Cooperative

Abstract

The objective of this research was to investigate the impact of professional accountant skills on the quality of financial reporting of Army Savings Cooperatives. This research is quantitative. The samples used in the study include: Chief Accountant, Accountant responsible for preparing accounts of the Army Savings Cooperative for 103 persons, determined the sample size obtained by opening the Krejcie & Morgan table and using a simple sampling method. Descriptive statistics such as percentage, frequency, mean, standard deviation, and inferential analysis are analyzed by correlation coefficient analysis and multiple regression analysis to test hypotheses.

The results of the research showed that the overall level of accountant professional skills was at a high level, it was found that interpersonal and communication skills were the most average (= 3.979), the overall quality of financial reports was at a high level, it was found that the quality of financial reports on timeliness of the Army Savings Cooperative was the highest average (= 3.944). It positively impacts the quality of the Army Savings Cooperative's financial reports in six aspects: relevance, faithful representation, comparability, timeliness, understandability, and reliability, statistical significance at levels of 0.01 and 0.05.