PENGARUH LAMANYA USAHA, PEMAHAMAN AKUNTANSI, DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN TOKO ROTI DI KABUPATEN KARANGANYAR

Abstract

This study aims to determine the Effect of Length of Business, Accounting Understanding and Business Size on the Quality of Financial Reports. This study is a quantitative case study. Primary data was obtained from a Bakery in Karanganyar Regency. Direct research by distributing questionnaires measured using a linkert scale. The sampling method in this study used nonprobability sampling. The population of the study was 120 respondents taken from the entire sample. The data analysis method used in this study was Multiple Linear Regression. Hypothesis testing used the t-test and F- test. The results of the study showed that together the variables of length of business, accounting understanding, and business size had a significant effect on employee performance. The effect of length of business, accounting understanding, and size of work business was 70.9% on the Quality of Financial Reports.