The influence of governance and internal control on financial reporting quality in non-profit organizations
DOI:
https://doi.org/10.54957/educoretax.v5i9.1877Kata Kunci:
Financial Reporting Quality, Governance, Internal Control, ISAK 35, Non-Profit OrganizationsAbstrak
This study examines the influence of governance and internal control systems on the quality of financial reporting in non-profit educational organizations. Using a quantitative approach with 35 senior high schools under the Muhammadiyah Community Organization in West Java Province as samples, data were collected through questionnaires distributed to financial reporting personnel. The study employs multiple linear regression analysis using SPSS version 25. Results indicate that both governance (β=0.329, p=0.007) and internal control systems (β=0.986, p=0.001) significantly and positively influence financial reporting quality. The coefficient of determination (R²) shows that 48.1% of the variation in financial reporting quality can be explained by governance and internal control systems, while the remaining 51.9% is influenced by other variables not examined in this study. These findings suggest that strengthening governance principles and internal control mechanisms is crucial for enhancing financial reporting quality in non-profit educational institutions.
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