PENGARUH AKUNTABILITAS, TRANSPARANSI, KOMPETENSI SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI MTs. MAMBAUL HIKMAH, DARUNGAN KEC. TANGGUL, JEMBER

AZIZATUL, ILMIAH PENGARUH AKUNTABILITAS, TRANSPARANSI, KOMPETENSI SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI MTs. MAMBAUL HIKMAH, DARUNGAN KEC. TANGGUL, JEMBER. Pengaruh Akuntabilitas, Transparansi, Kompetensi Sumber Daya Manusia, Pemahaman Akuntansi, dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan di MTs. Mambaul Hikmah, Darungan Kec. Tanggul, Jember. -12. ISSN 3032-2812

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Abstract

ABSTRACT This study aims to analyze the partial and simultaneous effects of accountability, transparency, human resource competence, accounting comprehension, and internal control on the quality of financial statements at MTs Mambaul Hikmah, Darungan, Tanggul District, Jember. This research uses a quantitative approach with a descriptive research type. The population consists of the foundation chairman, school principal, treasurers, financial staff, teachers, and parents, totaling 40 people. Since the entire population could be reached, a saturated sampling technique was used. Data collection was carried out through questionnaires. Data analysis involved instrument testing, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that partially, accountability, human resource competence, and internal control have a significant influence on the quality of financial statements. Meanwhile, transparency and accounting comprehension do not significantly affect the quality of financial statements. Simultaneously, the variables of accountability, transparency, human resource competence, accounting comprehension, and internal control collectively influence the quality of financial statements. Keywords: Accountability, Transparency, Competence, Financial Report Quality

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Dino Sagara
Date Deposited:	09 Jan 2026 03:12
Last Modified:	09 Jan 2026 03:12
URI:	http://repo.itsm.ac.id/id/eprint/1543

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