Kontigensi: Jurnal Ilmiah Manajemen
Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen

The Influence of Accountability and Transparency on The Quality of GMIT's Financial Reports in Kupang City

Linda Lomi Ga (Universitas Nusa Cendana, Kupang, Indonesia)
Sarlin Paleina Nawa Pau (Universitas Nusa Cendana, Kupang, Indonesia)
Maria Prudensiana Leda Muga (Universitas Nusa Cendana, Kupang, Indonesia)



Article Info

Publish Date
12 Dec 2022

Abstract

Church religious organizations need to pay attention to their financial reports as accountability so that users of these financial reports can understand the extent of the organization's financial condition. The church also needs to implement good financial management to produce accurate information. Accountability and transparency in the church as a non-profit organization is urgently needed, through accountability presented in quality financial reports, resource providers can ensure that the resources provided are used properly in church ministry to church congregations.How to collect data in this study is to use a questionnaire (questionnaire). Data analysis method in this study the method used is Ordinary Least Square Regression. The data was collected and processed using Descriptive Statistical Testing and Hypothesis Testing.The results of this study are the significance value of Accountability (X1) is the prob value. T-count of 0.008 <0.5 states that H1 is accepted which shows that the more accountable the accountability for financial reports made by the church, the quality of the GMIT church's financial reports in the Kupang city class is increasing. The results of this study are the significance value of Transparency (X2) is the prob value. T-count of 0.010 <0.5 states H2 is accepted indicating that the more transparent a church is in managing financial reports, the quality of the GMIT church's financial reports in Kupang City will increase.

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Journal Info

Abbrev

JIMK

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Description

The scope of Kontigensi: Jurnal Ilmiah Manajemen journal covering the field Business and Management. Topic related to these fields can be Business and Management, entrepreneurship, finance, and financial services, human resource management, marketing, industrial relations, insurance, intellectual ...