THE EFFECT OF MANAGEMENT COMMITMENT, ACCOUNTING INFORMATION SYSTEMS, AND FINANCIAL LITERACY ON FINANCIAL DECISIONS WITH QUALITY OF FINANCIAL INFORMATION AS MEDIATION AND SUPERVISORY FUNCTIONS AS MODERATION IN PRIMARY COOPERATIVES IN THE CITY OF SURABAYA
This study aims to determine and examine the effect of Management Commitment, Accounting Information Systems, and Financial Literacy on Financial Decisions with the Quality of Financial Information as Mediation and Supervisory Functions as Moderation in Primary Cooperatives in the City of Surabaya. The population in this study was 1571 active primary cooperatives in the city of Surabaya. The sampling technique uses a purposive sampling method, where the sample is based on the criteria that have been collected, namely 148 cooperatives. The data analysis technique used SEM (Structural Equation Modeling) analysis with the AMOS 24 program... The results of the study show that management commitment has no significant effect on the quality of financial information, while Accounting Information systems and financial literacy have a significant effect on the quality of financial information. Management commitment, Accounting Information systems and quality of financial information have a significant effect on financial decisions while Financial literacy has no significant effect on financial decisions, Management commitment has no significant effect on financial decisions when mediated through the quality of financial information, Accounting Information systems have a significant effect on financial decisions when mediated through the quality of financial information, financial literacy has a significant effect on financial decisions when it is mediated through the quality of financial information. The quality of financial information has a significant effect on financial decisions moderated by the supervisory function in Primary Cooperatives in Surabaya City. Future research can add other variables that strongly influence financial decisions and expand the population to show different results.
Management Commitment, Accounting Information systems, Financial Literacy, Quality of Financial Information, Supervisory Function, Financial Decisions