Sri, Mulyati (2012) Pengaruh Komitmen Organisasi dan Penerapan PSAK No. 45 Terhadap Kualitas Laporan Keuangan Lembaga Swadaya Masyarakat (Lsm) Di Kabupaten Aceh Utara. Masters thesis, Universitas Syiah Kuala.
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Text (Thesis S2 Pengaruh Komitmen Organisasi dan Penerapan PSAK No. 45 Terhadap Kualitas Laporan Keuangan Lembaga Swadaya Masyarakat (Lsm) Di Kabupaten Aceh Utara)
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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.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | E Economy, Accounting, Development > E11 Economy (General) |
| Divisions: | Faculty of Economic and Business > Department of Accounting |
| Depositing User: | Mrs. Sri Mulyati |
| Date Deposited: | 17 Oct 2019 05:47 |
| Last Modified: | 17 Oct 2019 05:47 |
| URI: | http://repository.unimal.ac.id/id/eprint/4969 |
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