Pengaruh Efektivitas Desentralisasi Pencatatan Keuangan dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada Yayasan Pendidikan Telkom
DOI:
https://doi.org/10.38035/jafm.v7i2.3432Keywords:
Efektivitas Desentralisasi Pencatatan Keuangan, Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan, Yayasan Pendidikan, Stewardship TheoryAbstract
Pengelolaan keuangan yang efektif pada yayasan pendidikan multi-unit memerlukan dukungan sistem desentralisasi yang berjalan optimal serta sumber daya manusia yang kompeten. Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas desentralisasi pencatatan keuangan dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada Yayasan Pendidikan Telkom. Metode penelitian yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 51 responden yang terlibat langsung dalam pengelolaan keuangan unit pendidikan Telkom School menggunakan teknik purposive sampling. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, analisis statistik deskriptif, analisis regresi linear berganda, uji F, uji t, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa efektivitas desentralisasi pencatatan keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (t = 5,564; sig. = 0,000). Kompetensi sumber daya manusia juga berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (t = 3,241; sig. = 0,002). Secara simultan, kedua variabel berpengaruh signifikan terhadap kualitas laporan keuangan dengan nilai F = 44,252 dan koefisien determinasi sebesar 64,8%. Temuan ini mengimplikasikan bahwa Yayasan Pendidikan Telkom perlu memperkuat sistem controlled decentralization sekaligus meningkatkan kompetensi pengelola keuangan secara berkelanjutan guna menghasilkan laporan keuangan yang relevan, andal, lengkap, dan tepat waktu.
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