E-JURNAL AKUNTANSI
Vol 32 No 6 (2022)

Pengaruh Latar Belakang Pendidikan dan Kualitas Pelatihan Kepala Desa Terhadap Pemahaman Laporan Keuangan Desa

Agnes Maya Angelina (Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana Salatiga, Indonesia)
Priyo Hari Adi (Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana Salatiga, Indonesia)

Article Info

Publish Date
26 Jun 2022

Abstract

This study aims to determine the effect of educational background and quality of village head training on understanding village financial reports in Semarang Regency. The sampling technique used is 100 simple random sampling. This research is a quantitative research with multiple linear regression analysis method. The results of the study show that educational background and training quality variables have a positive effect on understanding financial statements as evidenced by all beta coefficients being positive. Keywords: Educational Background; Quality of Training; Understanding of Financial Statements

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...