DETERMINAN AKUNTABILITAS LAPORAN KEUANGAN YAYASAN PONDOK PESANTREN

Amnaniwati (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM)
Siti Aisyah Hidayati (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM)
Ahmad Rifai (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM)

JSEH (Jurnal Sosial Ekonomi dan Humaniora)
Vol. 8 No. 3 (2022): JURNAL SOSIAL EKONOMI DAN HUMANIORA

The research was conducted to analyze the effect of trust, transformational leadership, human resource competency and internal control systems on financial reporting accountability. The population and research sample are members who are members of the working group of the Madrasah aliyah Nahdlatul Wathan Central Lombok. This research is a quantitative research with data processing methods using IBM SPSS Statistics25. The results of the study show that trust, transformational leadership and human resource competence do not affect the accountability of Islamic boarding schools' financial reports. In contrast to the internal control system which affects the accountability of financial reports.