Factors Affecting the Timeliness of Compiling Cooperative Financial Statements

DOI

10.2991/iccd-19.2019.115How to use a DOI?

Keywords

Financial statements, cooperative

Abstract

This study aims to find out what factors influence the timeliness of the preparation of cooperative financial statements so that each cooperative can report on the progress of the cooperative from the financial statements that are owned according to the time set. The method of this research is a case study with a qualitative approach using the triangulation method for the validity of the data from the interviews. The results of the research indicated that the financial statements prepared by the cooperative are still not in accordance with the rules currently in force. It is still considered not too important so that many cooperatives did not submit financial reports and a number of cooperatives were late in submitting the cooperative financial statements. The findings of the evidence obtained from interviews can be made a working hypothesis to answer the problems of any factors that affect timeliness in the preparation of cooperative financial statements, including the commitment of the board, understanding financial statements, socialization, and training.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Reni Dwi Widyastuti
AU  - Endang Kristiawati
AU  - Jaurino
AU  - Risal
AU  - Febriati
PY  - 2019/10
DA  - 2019/10
TI  - Factors Affecting the Timeliness of Compiling Cooperative Financial Statements
BT  - Proceedings of the 6th International Conference on Community Development (ICCD 2019)
PB  - Atlantis Press
SP  - 439
EP  - 442
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccd-19.2019.115
DO  - 10.2991/iccd-19.2019.115
ID  - Widyastuti2019/10
ER  -