Pengaruh Latar Belakang Pendidikan dan Pemahaman Standar Akuntansi Keuangan Entitas Nirlaba terhadap Penyusunan dan Penyajian Laporan Keuangan

Abstract

This research aims to determine the effect of educational level and understanding accounting standards of non profit financial entity on the preparation and presentation financial statements. The population in this research is all mosques that hold financial records of Bandung Regency or Bandung City. The sample of research was taken incidentally with the respondent of finance department or doing the recording of finance in mosque as much as 30 mosque. The data collected is primary data through the spread of questionnaires both online and manual. Data processing technique is done through validity test, reliability, data conversion through Succesive Interval Method and hypothesis test through multiple regression analysis either partially or simultaneously. The result of this research shows that in general the compiler and reporter of the mosque's financial statements have not understood and know the term of PSAK. The preparation and presentation of financial statements in mosque entities still use single entry system. This system only records receipts and expenses. Meanwhile, the level of education and level of understanding of PSAK significantly influences the preparation and presentation of non-profit entity financial statements. This influence can be proved by the significance value of both variables that is 0.003 and 0.011.

Keyword : Financial statements of nonprofit entities, PSAK.