SEPTA, KRISANATALIA (2024) PENGARUH PRINSIP GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI PADA GREJA KRISTEN JAWI WETAN REJOAGUNG KECAMATAN SEMBORO, JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT This study aims to determine the influence of the principle of accountability, the principle of transparency, and the principle of responsibility for Good Governance on the quality of financial statements with the competence of human resources as a moderation variable in Greja Kristen Jawi Wetan Rejoagung, Semboro District, Jember. The method of data collection in this study is the distribution of questionnaires to church administrators and staff that are directly related to church finances. The sampling technique used is a saturated sampling technique with a total sample of 20 people. The analysis method used is moderated regression analysis (MRA). The results showed that the principle of transparency and the principle of responsibility affect the quality of financial statements while the principle of accountability does not affect the quality of financial statements. Human resource competence can moderate transparency and responsibility for the quality of financial statements, but human resource competence cannot moderate the relationship of accountability to the quality of financial statements. Keyword: Financial Statement Quality, Accountability, Transparency, Responsibility, Human Resource Competence

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 06:35
Last Modified:	10 Feb 2025 06:35
URI:	http://repo.itsm.ac.id/id/eprint/1270

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