The Influence of Financial Report Transparency, Financial Report Accountability, and Manager Competence on Cooperative Financial Performance: A Study of Members of Koperasi Sawit Timur Jaya, East Kepenuhan Village

Liadi Rosa; Nofrianty; Fefti Yulian  Mela

doi:10.0000/JMEBIS.v1.i1.a54

Authors

Liadi Rosa Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Nofrianty Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Fefti Yulian Mela Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author

DOI:

https://doi.org/10.0000/JMEBIS.v1.i1.a54

Keywords:

transparency, accountability, competence, cooperative financial performance

Abstract

This study aims to determine the effect of financial report transparency, financial report accountability, and manager competence on cooperative financial performance. The research employs a quantitative approach with multiple linear regression analysis. Using the Slovin formula, a sample of 133 members was drawn from Koperasi Sawit Timur Jaya in East Kepenuhan Village. The results show that transparency has no significant partial effect on financial performance, while accountability and manager competence each have a significant partial effect on financial performance. Transparency, accountability, and competence simultaneously have a significant effect on financial performance, together explaining 11.8% of its variance (Adjusted R²). These findings suggest that, in this member-based palm-oil cooperative, the concrete mechanisms of accountability and managerial competence are more decisive for financial performance than the availability of transparent reporting alone, underscoring the importance of strengthening internal audit practices and manager training as levers for improving cooperative financial performance.

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