Jurnal Akuntansi dan Keuangan
Vol. 2 No. 2 (2023): April 2023

Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna

Dela Alfani (Universitas Islam Negeri Sumatera Utara)
Hendra Harmain (Universitas Islam Negeri Sumatera Utara)
Rahmi Syahriza (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
30 Apr 2023

Abstract

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...