Factors That Influence The Financial Reports Of Islamic Boarding School Schools In Indragiri Hilir District
Keywords:
Knowledge, Education Level, Training, Understanding boarding school Accounting GuidelinesAbstract
This study aims to examine the effect of sharia accounting knowledge, education level, accounting standard training, and understanding of Islamic boarding school accounting guidelines in Islamic boarding schools in Indragiri Hilir district, either partially or simultaneously. The method of determining the sample in this study uses purposive sampling method. The samples in this study were Islamic boarding school managers such as foundation leaders, treasurers, administrators or accounting and finance/administrative staff, school principals, Islamic boarding school secretariats and operators so that 33 respondents were obtained. The data used are primary and secondary data. The analytical method used is multiple linear regression analysis, data quality test, classical assumption test, and hypothesis testing with SPSS version 23 test tool. The results show that the education level variable does not have a positive effect on the presentation of Islamic boarding school financial statements, while the variables of Islamic accounting knowledge, training accounting standards, and understanding of Islamic boarding school accounting guidelines have a positive effect on the presentation of Islamic boarding school financial statements. Then simultaneously, the results of the independent variables have a joint effect on the dependent variable. The coefficient of determination R 2 shows that the independent variable has an effect of 72.3%.
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