ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DI BAZNAS KABUPATEN SUMEDANG TAHUN 2020-2024

Abstract

This research aims to examine the influence of transparency, accountability, and accounting information systems on the quality of financial reports of the National Zakat Agency (BAZNAS) of Sumedang Regency for the period 2020–2024. The quality of financial reports plays a crucial role in decision-making and in enhancing the trust of donors, especially within the context of non-profit organizations that often face limitations in resources and access to information. This study employs a descriptive method with a quantitative approach. Data were collected through questionnaires as primary data, as well as financial report documentation and relevant literature as secondary data. The data analysis techniques used include descriptive statistical tests, one-tailed tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using SPSS version 23. The research results indicate that, individually, transparency, accountability, and the accounting information system do not have a significant effect on financial statement quality. However, simultaneously, these three variables have a positive and significant effect on financial statement quality, as evidenced by a significance value of 0.004 < 0.05. The coefficient of determination (R²) indicates that the three independent variables explain 31.8% of the variation in financial statement quality, while the remaining 68.2% is influenced by other factors outside the research model.