CD Skripsi
Pengaruh Ketidakpastian Lingkungan, Kompetensi Sumber Daya Manusia Dan Infrastruktur Terhadap Kualitas Laporan Keuangan Pada Yayasan Pendidikan Di Kota Pekanbaru
This research aims to test and prove the factors that influence the quality of financial statements at the educational foundations. The factors tested in this research are environmental uncertainty, human resource competency and infrastructure.
This research is quantitative research where the data used in this research is primary data and data collection uses a questionnaire which is measured using a likert scale. The population of this research is 364 educational foundations in Pekanbaru City. The total sample in this research is 190 educational foundations with the determination of yhe sample size using the slovin formula, who occupy positions as chairman, treasurer and secretary of educational foundations. Data analysis was carried out using multiple linear regression which was processed with the help of the SPSS version 23 program.
The results of this research show that environmental uncertainty, human resource competency, infrastructure have an effect on the quality of financial statements.
Key words: environmental uncertainty, human resource competency, infrastructure and quality of financial statements.
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