Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Pelatihan Penyusunan Laporan Keuangan terhadap Kualitas Laporan Keuangan BUMDes di Kecamatan Namorambe

Raihan Majid Pangaribuan; Jalilah Ilmiha; Muhammad Joni Barus

doi:10.30640/inisiatif.v5i3.7195

Authors

Raihan Majid Pangaribuan Universitas Islam Sumatera Utara
Jalilah Ilmiha Universitas Islam Sumatera Utara
Muhammad Joni Barus Universitas Islam Sumatera Utara

DOI:

https://doi.org/10.30640/inisiatif.v5i3.7195

Keywords:

Accounting Understanding, BUMDes, Education Level, Financial Report Quality, Training

Abstract

This study aims to analyze the effect of education level, accounting understanding, and financial report preparation training on the quality of financial reports of Village-Owned Enterprises (BUMDes) in Namorambe District. This research uses a quantitative approach. The population consists of BUMDes in Namorambe District, while the sample includes 37 administrators from 7 active BUMDes selected through purposive sampling. Data were collected using questionnaires and documentation with a 1-5 Likert scale. Data analysis techniques include validity testing, reliability testing, classical assumption testing, t-test, F-test, coefficient of determination, and multiple linear regression using SPSS. The results indicate that education level has a negative and insignificant relationship with the quality of BUMDes financial reports. Accounting understanding has a positive and significant effect on financial report quality. Financial report preparation training also has a positive and significant effect on financial report quality. Simultaneously, education level, accounting understanding, and financial report preparation training significantly influence financial report quality. The R Square value of 0.849 indicates that 84.9% of the variation in financial report quality can be explained by the three independent variables, while the remaining percentage is explained by other variables outside this study.

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