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Pengaruh Transparasi Informasi Keuangan, Akuntabilitas Pengelolaan Aset dan Reputasi Perusahaan Terhadap Kepercayaan Konsumen Pada CV Bintang Artha Gemilang Nurlia, Rina; Roni , Roni; Dumadi , Dumadi; Nasiruddin, Nasiruddin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7241

Abstract

This study aims to analyze the influence of financial information transparency, asset management accountability, and corporate reputation on consumer trust in CV. Bintang Artha Gemilang. The study employed a quantitative approach with an explanatory method and a cross-sectional design. The study population consisted of 170 consumers who had purchased land plots. The sample was determined using the Slovin formula with a 5% margin of error, resulting in a minimum sample size of 119 respondents. The study successfully obtained data from 131 respondents who met the research criteria. Data collection was conducted using a questionnaire with a five-point Likert scale, while data analysis was conducted using multiple linear regression with SPSS version 25. The results show that financial information transparency significantly influences consumer trust with a significance value of 0.001. Asset management accountability significantly influences consumer trust with a significance value of 0.000. Corporate reputation also significantly influences consumer trust with a significance value of 0.000 and is the most dominant variable with a regression coefficient of 0.371. Simultaneously, financial information transparency, asset management accountability, and corporate reputation significantly influence consumer trust. The coefficient of determination results show an Adjusted R Square value of 0.287, indicating that the independent variables explain 28.7% of consumer trust, with the remainder influenced by factors outside the study.