THE INFLUENCE OF ACCOUNTING MANAGEMENT BY EDUCATION LEVEL ON FINANCIAL REPORTS (CASE STUDY OF SHARIA ACCOUNTING STUDENTS OF STIES PUTRA BANGSA TEGAL)
Keywords:
Accounting Management, Educational Level, Financial ReportsAbstract
This study aims to analyze the influence of accounting management and educational level on the financial reports of Sharia Accounting students at STIES Putera Bangsa Tegal. The background of this research lies in the importance of mastering accounting management skills and preparing financial reports in accordance with applicable standards. Previous studies have not comprehensively examined the interaction between accounting management practices and the educational level of students in shaping the quality of financial reporting, thereby leaving a research gap. This study adopts a quantitative approach using primary data obtained from 31 respondents through questionnaires. The research instruments were tested using validity and reliability tests, while the data analysis was conducted with multiple linear regression accompanied by classical assumption tests. The results indicate that educational level has a significant effect on financial report preparation, whereas accounting management shows a positive but not significant influence. Overall, both variables demonstrate a comparable role in supporting students' ability to prepare financial reports, with educational level proving to be the more decisive factor. These findings emphasize the importance of strengthening educational quality in order to improve students' competence in preparing financial reports that meet accounting standards
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