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- Title
INTERNET FINANCIAL REPORT AND DETERMINANTS OF THE QUALITY OF FINANCIAL STATEMENTS OF NON-PROFIT ORGANIZATIONS.
- Authors
Hardiyanto, Nico; Ahmar, Nurmala; Merawati, Endang Etty
- Abstract
The purpose of this research was to assess the elements that influence the quality of non-profit financial statements and the moderation of voluntary disclosures on the Internet Financial Report. " Human Resource Competence, Implementation of Financial Accounting Standards for NonProfit Organizations, Internal Control Systems, and Accounting Information Technology Use on the Quality of Financial Reports of NonProfit Organizations with Voluntary Disclosure of Internet Financial Reports as Moderating Variables,". The population in this research is all non-profit organizations in the form of NGOs or NGOs in Indonesia. The research sample is focused on NGOs and NGOs registered with the Ministry of Foreign Affairs until 2021, as well as partners from donor agencies USAID and AUSAID. The primary data sampling technique was convenience sampling, where respondents who were willing to fill out the questionnaire were sampled. Distribution of online questionnaires and surveys through private domains obtained 90 respondents from the financial staff of non-profit organizations that were willing to participate in this research. The data was processed using a multiple linear regression analysis. The results of this research indicate that the influence of human resource competence, the implementation of financial accounting systems for non-profit organizations, the implementation of internal control systems, and the utilization of accounting information technology affect the quality of financial reports of non-profit organizations, while voluntary disclosure of internet financial reports strengthens the relationship between the utilization of accounting information technology and report quality. Finance for nonprofit organizations.
- Subjects
INDONESIA; NONPROFIT organizations accounting; FINANCIAL statements; NONPROFIT organizations; UNITED States. Agency for International Development; ACCOUNTING standards; INFORMATION technology
- Publication
Devotion: Journal of Research & Community Service, 2023, Vol 4, Issue 1, p186
- ISSN
2777-0915
- Publication type
Article
- DOI
10.36418/dev.v4i1.369