PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN
AKUNTANSI, DAN KETERANDALAN TERHADAP
KUALITAS LAPORAN KEUANGAN
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Institusion
Universitas Djuanda
Author
Muniroh, Khusnul
Subject
HB Economic Theory
Datestamp
2022-05-11 07:34:56
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.
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.
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