The Quality Of Village-Owned Enterprises’ Financial Statement

Rini Indahwati (Accounting Department, State Polytechnic of Medan, Medan, Indonesia)
Nurlinda (Accounting Department, State Polytechnic of Medan, Medan, Indonesia)
Asmalidar (Accounting Department, State Polytechnic of Medan, Medan, Indonesia)

Jurnal Akuntansi
Vol. 27 No. 2 (2023): May 2023

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.