LAILATUL, MUKAROMAH (2023) PENGARUH AKUNTABILITAS, TRANSPARANSI, PEMAHAMAN AKUNTANSI DAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PONDOK PESANTREN AN-NURIYAH JEMBER. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.
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Abstract
ABSTRACT THE INFLUENCE OF ACCOUNTING, TRANSPARENCY, ACCOUNTING UNDERSTANDING AND HR COMPETENCE AS MODERATION VARIABLES ON THE QUALITY OF FINANCIAL REPORTS IN AN-NURIYAH JEMBER ISLAMIC BOARDING SCHOOL By Lailatul Mukaromah Dr. Lia Rachmawati, S.E.,M.Ak Dra. Ratih Rakhmawati, M.P Accounting Study Program ITS Mandala Jember This study aims to analyze the effect of accountability, transparency, accounting understanding on the quality of financial reports at An-Nuriyah Jember Islamic boarding school and to analyze the effect of accountability, transparency, and accounting understanding on the quality of financial reports at An-Nuriyah Jember Islamic boarding school with HR competence as a variable. moderation. The population used in this study was An-Nuriyah Jember Islamic Boarding School. The analytical techniques used in this study were classical assumption test, multiple linear regression analysis, hypothesis testing, and moderation regression analysis (MRA). The results of the study show that partially accountability and transparency have no effect on the quality of financial reports, while accounting understanding has an effect on the quality of financial reports. The results of the moderation analysis show that HR competence cannot moderate the effect of accountability, transparency and understanding of accounting. Keywords: Accountability, Transparency, Understanding of Accounting, HR Competence, Quality of Financial Reports
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | Handoko Triharso |
| Date Deposited: | 08 Feb 2025 02:30 |
| Last Modified: | 08 Feb 2025 02:30 |
| URI: | http://repo.itsm.ac.id/id/eprint/890 |
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