PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN KETERANDALAN TERHADAP KUALITAS LAPORAN KEUANGAN

Muniroh, Khusnul (2021) PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN KETERANDALAN TERHADAP KUALITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Djuanda Bogor.

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Abstract

ABSTRACT The purpose of this study is to empirically examine the effect of education level, accounting understanding and reliability on the quality of financial reports at Bogor City Regional Apparatus Organizations. This study uses primary data in the form of distributing questionnaires with 125 employees as respondents. Before analyzing the data, the data quality test was first carried out. The data quality test includes validity and reliability tests. The analysis prerequisite test includes normality test, multicollinearity test, and heteroscedasticity test. The data analysis method used is multiple regression analysis using the variables of Education Level (X1), Accounting Understanding (X2), and Reliability (X3) as predictors and the dependent variable is Financial Report Quality (Y). The results of this study indicate that there is a positive and significant influence on the Level of Education on the quality of financial reports at the Bogor City Regional Apparatus Organization, which is indicated by a significance level below 0.05 (0.011 < 0.05). There is a positive and significant effect of Accounting Understanding on the quality of financial reports at the Regional Apparatus Organization of Bogor City, which is indicated by a significant level below 0.05 (0.000 < 0.05). There is a positive and significant effect of Reliability on the quality of financial reports at the Bogor City Regional Apparatus Organization, which is indicated by a significant level below 0.05 (0.000 < 0.05). Keywords: Education Level, Accounting Understanding, Reliability, and Financial Report Quality.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Education Level, Accounting Understanding, Reliability, and Financial Report Quality.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Depositing User: Mr Admin Perpustakaan
Date Deposited: 11 May 2022 07:34
Last Modified: 11 May 2022 07:34
URI: http://repository.unida.ac.id/id/eprint/1981

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