PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN BUMKal DI YOGYAKARTA

Amelia Rahmawati, NIM.: 20108040075 (2024) PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN BUMKal DI YOGYAKARTA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

BUMKal’s financial reports are basically similar to other institutional financial reports such as balance sheets, profit/loss reports and capital change reports. Financial reports are needed to reveal the overall financial performance of BUMKal during a certain period. This research aims to determine the influence of education level, work experience and training on the quality of financial reports with internal control as a moderating variable. The population of this study was 239 BUMKal that prepare financial reports in the Special Region of Yogyakarta (DIY), with a sample of 124 BUMKal selected using the purposive sampling method. Data was collected through a questionnaire with a Likert scale, and analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) approach with the help of WarpPLS version 8.0 software. The research results show that work experience and internal control have a significant positive effect on the quality of financial reports, while the level of education and training has no effect on the quality of financial reports.

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