Enggita Nurrachma Setyaning (2020) Analisis Faktor yang Mempengaruhi Kualitas Laporan Keuangan Bumdes di Kecamatan Paiton. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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	Text (CHAPTER 2) 5. CHAPTER 2 LITERATURE REVIEW .pdf Restricted to Registered users only until 11 February 2024. Download (115kB) | Request a copy
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Abstract

The research aimed to examine the influence of education level, enterprise size, and accounting knowledge on the financial statements quality. The research method used was quantitative with primary data obtained from questionnaires. The population of this research were all Village-Owned Enterprises in Paiton Sub-district. The sampling technique used in this study was purposive sample with a total of 48 respondents. The data analysis technique used was multiple linear regression method which was processed with the help of SPSS 25 for Windows. The results of the research indicate that education level and enterprise size had no influence on the financial statements quality, while accounting knowledge influenced the financial statements quality significantly. Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan, ukuran usaha, dan pengetahuan akuntansi terhadap kualitas laporan keuangan. Metode penelitian yang digunakan adalah kuantitatif dengan data primer diperoleh dari kuesioner. Populasi penelitian ini adalah seluruh BUMDes di Kecamatan Paiton. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah 48 responden. Data teknik analisis yang digunakan adalah metode regresi linier berganda yang diolah dengan bantuan SPSS 25 untuk Windows. Hasil penelitian menunjukkan bahwa tingkat pendidikan dan ukuran usaha tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan pengetahuan akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan.

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