PENGARUH PENGAPLIKASIAN SAK-ETAP DAN KOMPETENSI PEGAWAI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT XYZ)

Dede Puspa Pujia
Hurian Kamela (Universitas Tangerang Raya)
Zenzibar (Universitas Tangerang Raya)
Virza Hadrianti (Universitas Fajar)
Aziz Septiatin (Universitas Islam Negeri Raden Fatah Palembang)
Adibah Yahya (Universitas Pelita Bangsa)

Jurnal Ekonomi, Bisnis, dan Humaniora
Vol 1 No 2 (2022): Produktivitas Ekonomi

In this study the author tried to look at 2 variable that affect the quality of financial statements. The first variable is the application of SAK-ETAP and the second variable is the competence of accounting employees The object of this study is the accounting employees of PT XYZ who are also a sample. Multiple linear regression is used to analyze research results and the processing of research data with SPSS 22. Partially, the results of this study are the application of SAK-ETAP had no effect on the quality of financial statements, while the competence of accounting employees had an effect on the quality of financial statements.