PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS DAN TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN

Abstract

This study was conducted to determine the effect of leadership ethics, the functions of the supervisory body, and the level of understanding of accounting on the quality of financial reporting on LPDs in Penebel District. The population used in this study were all LPDs in Penebel District, which were 33 LPDs. This data was analyzed using multiple linear regression analysis. The results showed that the variables of leadership ethics and the functions of the supervisory body did not affect the quality of financial reporting, while the level of understanding of accounting had a positive effect on the quality of financial reporting in LPDs in Penebel District.