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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

APAKAH AKUNTABILITAS, TRANSPARANSI DAN PENGENDALIAN INTERNAL LAPORAN KEUANGAN MEMPENGARUHI KEPERCAYAAN DONATUR YAYASAN SOSIAL? : Abstrak Kusmaeni, Emi; Syahrenny, Nenny
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.510

Abstract

Donor loyalty can occur because they trust in the social foundation to manage the funds they receive. The large amount of funds received is likely to cause misuse by interested parties. Several variables have been tested that could influence their trust as donors. Therefore, this research aims to analyze the influence of accountability, transparency, and internal control of financial reports on the trust of Social Foundation donors. A total of 98 samples were obtained by distributing questionnaires online. The test results show a significant positive effect of accountability and internal control of financial reports on donor trust, but transparency does not provide substantial results. The results of this research imply that social foundations can implement adequate accountability and internal control of financial reporting to increase donor trust.