PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, FUNGSI BADAN PENGAWAS, PROFESIONALISME, DAN ETIKA KEPEMIMPININAN TERHADAP KUALITAS LAPORAN KEUANGAN LPD

  • Ni Made Sari Pratiwi Universitas Mahasaraswati Denpasar
  • Ni Luh Gde Novitasari Universitas Mahasaraswati Denpasar
  • Ni Luh Putu Widhiastuti Universitas Mahasaraswati Denpasar
Keywords: Level of understanding of accounting, supervisory body functions, professionalism, leadership ethics, and quality of financial reports

Abstract

Each LPD certainly provides financial reporting that can provide the information users need. This study was conducted to determine the effect of the level of accounting understanding, the function of the supervisory body, professionalism, and leadership ethics on the quality of financial reports at LPD in Marga District. The population used in this study were 23 LPD  in Marga District. The number of samples in this study was 69. The analysis technique used was multiple linear analysis. Based on the analysis, it is known that the level of accounting understanding and the function of the supervisory body has no effect on the quality of financial reports, while professionalism and leadership ethics have a positive effect on the quality of financial reports at the LPD Institution in Marga District. Future research is expected to conduct research in all LPD  in Tabanan Regency. For further research, it is necessary to examine the factors that affect the quality of financial reports in addition to the variables of the level of accounting understanding, the function of the supervisory body, professionalism, and leadership ethics. In order to know what factors can affect the quality of financial reports.

Published
2021-02-28