M. Nursidin1, Saparuddin Siregar2 & Nurlaila3
Abstract
:The quality of financial reports is the quality or level of good and bad or the level or degree of a final financial report result, namely how much the quality or quality of the final result is from the process of accounting activities or a summary of financial transactions. The quality of these financial statements can be influenced by religiosity, understanding, education, years of service, and emotional relationships. The purpose of this study was to determine the effect of the variables on religiosity, understanding, years of service education, and emotional relations on the quality of financial reports either partially or simultaneously. This research method uses a quantitative descriptive approach with SEM (Structural Equation Model) analysis. This study used a questionnaire with a sample of 100 respondents. The results of this study indicate that the variables of religiosity and education partially affect the quality of financial reports at LKMS in North Sumatra. While the variables of understanding, years of service, and emotional relationships partially have no effect on the quality of financial reports at LKMS in North Sumatra. Simultaneously (together) the variables of religiosity, understanding, education, years of service, and emotional relations affect the quality of financial reports at LKMS in North Sumatra.
Keywords:
: Quality, Financial Statements, Religiosity, Understanding, Education, Years of Service, and Emotional Relationships
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