INFLUENCE OF ORGANIZATION COMMITMENT AND APPLICATION OF SFAS No.45 TO QUALITY OF FINANCIAL STATEMENTS NON GOVERMENTAL ORGANIZATIONS (NGOs) IN ACEH UTARA DISTRICT
Abstract: Financial report is
a record of a company’s financial information in an accounting period which can
be used to describe the company’s performance. Financial Statements of quality in
this case is dependent upon the manufacturing process and the benefits to the
owner which means the better the manufacturing process carried out then the
better it concerned the quality of
financial reports. In
qualified nonprofit financial
statements there are
some important things such as
organizational commitment and SFAS No.45. This research aims to reveal and examine
empirically the extent of commitment to the adoption of SFAS No. 45 has
influential to the quality financial reports of NGOs in Aceh Utara district.
Respondents in this study is the Director and Finance Staff of 40 NGOs in Aceh
Utara district and obtained as many as 80 respondents were collected by using
primary data in the form of questionnaires. The method of analysis used in the
study by using SPSS 17 and LISREL, SEM 7.8 (Structural Equation Modeling). From
the result we got the result that all the hypotheses or four hypotheses
supports previous research that is, there is the influence of organizational
commitment and application SFAS No.45 to the quality of financial statement,
there is the influence of organizational commitment to application SFAS No.45,
there is the influence of application SFAS No.45 to the quality of financial
statement, and there is the influence of organizational commitment to the
quality of financial statement.
Penulis: Sri Mulyati
Kode Jurnal: jpakuntansidd110160
