Pengaruh tingkat pendidikan, pengalaman kerja, motivasi kerja, sistem gaji, dan pemahaman akuntansi terhadap kualitas laporan keuangan: Studi pada UMKM Café Kota Malang

Hidayatullah, Rizaldi Pratama and Ardhani, Lutfi ORCID: https://orcid.org/0000-0002-4087-2298 (2024) Pengaruh tingkat pendidikan, pengalaman kerja, motivasi kerja, sistem gaji, dan pemahaman akuntansi terhadap kualitas laporan keuangan: Studi pada UMKM Café Kota Malang. COSTING: Journal of Economic, Business and Accounting, 7 (6). ISSN 2597-5234

Text tomy,+Journal+editor,+rizaldi.pdf Download (1MB)

Abstract

Financial statements are the final result of accounting activities toprovide information to the company. Financial reports are generally requiredas a measure of company performance. To find out whether the company's business is successful or not, it needsfinancial statements. That's because the financial
statements will show how information used in the economy, especially in the financial sector. This study was prepared with the intention of knowing and testing the effect of level of education, work experience, work motivation, salary system, and understanding of accounting on the quality of financial statements.
understanding of accounting on the quality of financial statements of MSME cafes in Malang City. Research This research uses a quantitative approach, utilizing primary data in the form of a questionnaire. This study uses subjects in the form of employees finance department in UMKM Cafe Malang City. The This research
uses a sample in the form of snowball sampling This research is aimed at employees or the financial department at the cafe with a total of 78 samples. This research uses multiple linear techniques technique. The results of this study indicate that the level of education and significant on the quality of financial statements, while work experience, work motivation, salary system and accounting understanding have no effect and are not significant to the quality of financial statements. significant on the quality of financial
statements

Item Type:	Journal Article
Keywords:	Education level, work experience, work motivation, salary system, accounting understanding, quality of financial reports
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Lutfi Ardhani
Date Deposited:	29 Jan 2026 09:06

Downloads

Origin of downloads

Actions (login required)

View Item