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Nurlinda
Accounting Department, State Polytechnic of Medan, Medan, Indonesia
Economics, Econometrics & Finance

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The Quality Of Village-Owned Enterprises’ Financial Statement Rini Indahwati; Nurlinda; Asmalidar
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1431

Abstract

The aim of this research is to reveal the variables that will influence the quality of village-owned enterprises’ financial statements in North Sumatra. This research defined 3 (three) variables that will influence the quality of village-owned enterprise’s financial statements: information technology, competency, and top management support. The research method for this research was quantitative mixed with the qualitative method. The data collection method was a survey with questionnaires. The population of this research was all the village-owned enterprises in North Sumatra. The random sampling method chose the sample for 33 (thirty-three) village-owned enterprises. The result of this research showed that information technology and competency did not affect the quality of the village-owned enterprises in North Sumatra. Top-management support was the variable affecting the quality of the village-owned enterprises in North Sumatra.
Co-Authors Asmalidar Asmalidar RINI INDAHWATI