Jurnal Ilmiah Raflesia Akuntansi
Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi

PENGARUH AKUNTABILITAS DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT DI KABUPATEN REJANG LEBONG

Paddery (Politeknik Raflesia)
Berlian Afriansyah (Politeknik Raflesia)

Article Info

Publish Date
31 Oct 2022

Abstract

This study aims to determine the effect of accountability and competence of HR on the quality of financial reports in zakat management organizations in Rejang Lebong Regency. The samples in this study were the leadership section, the finance section, the fupnd management section and the distribution section so that 35 respondents were obtained. The data used are primary data and secondary data. This study uses descriptive analysis, multiple regression analysis, classical assumption test, and hypothesis testing consisting of (T test), (F test), and determination test (R2) with SPSS 16 test tool. From the results of research conducted in partial accountability and competence of HR has a significant effect on the quality of financial reports.

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Journal Info
Jurnal Ilmiah Raflesia Akuntansi
Website

Abbrev

JIRA

Publisher

Politeknik Raflesia

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...