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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Mopolayio : Jurnal Pengabdian Ekonomi REVIU: Accounting, Business & Organizations
Joicenda Nahumury
Universitas Hayam Wuruk Perbanas
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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FACTORS AFFECTING THE FINANCIAL STATEMENTS QUALITY OF NONPROFIT ORGANIZATIONS Nahumury, Joicenda
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417//rabo.v1i2.0022

Abstract

Research Objective: This study aims to determine the effect of the application of PSAK 45, human resource competence, internal Control, and the use of information technology on the quality of financial reports of nonprofit organizations Method: Structural Equation Modeling - Partial Least Squares (SEM-PLS) was used for data analysis with softwareWarpPLS 7.0 as the testing tool. Findings: The results of hypothesis testing indicate that human resources competence, internal Control, and the use of information technology affect the quality of financial reports of nonprofit organizations in Surabaya. Meanwhile, the application of PSAK 45 does not affect the quality of the financial statements Theoretical and Policy Implications - a deep explanation of Stewardship theory as part of Agency theory. The theory describes the situation in which managers are motivated to focus on the organization’s main objectives rather than their individual interests. Research Novelty: This study uses mosques as part of the subject of Research, which has seldom been studied in previous studies
Co-Authors Africa, Laely Aghe Agus Samekto Agustina Dianova Agustina Ratna Dwiati, Agustina Ratna Aldo Prandita Nanda Alex Dwiputra Siregar Alyana Hayyanisa Putri Dewi Sri Kistini Dewi Sri Kistini Diah Hari Suryaningrum Dianova, Agustina Diyah Pujiati Ganang Setiawan Ganang Setiawan I Wayan Wisnu Utama Idlal Awwalul Anisa Ikhwan Kholid Indah Hapsari Irwandi, Sony Agus Istainul Khasanah Istainul Khasanah Lukita, Carolyn Metana, Nosy Yodi Murni, Nur Suci I Mei Nafiroh, Susi Nanda, Aldo Prandita Nita, Riski Aprillia Nurmala Ahmar Pepie Diptyana Renata Yohana Reza Arlinda Reza Tianto Siregar, Alex Dwiputra Soni Agus Irwandi Susi Nafiroh Titis Puspitaningrum Dewi Kartika Trihardhani, Kirana Velin Ivonialita Zajila Laily