Title:
THE INFLUENCE OF ETHICS AND THE LEVEL OF RELIGIOSITY ON THE QUALITY OF FINANCIAL STATEMENT COMPILERS MUHAMMADIYAH ACEH UNIVERSITY

Authors:
Achmad Rizal, Aliamin and Lilis Maryasih

Abstract:
This study aims to determine whether there is an influence between ethics and religious levels on the quality of compilers of financial statements of the University of Muhammadiyah Aceh. Initial allegations, ethics, and the level of religiosity affect the quality of financial statement compilers. The subjects of this study were employees at the University of Muhammadiyah Aceh, both in the Rectorate and faculty. The source of data in this study is primary data, namely data that is not yet available in the scope of observation, but there must be researcher interaction with respondents (Juliandi 2014: 66). Meanwhile, the data collection technique used in this study was the technique of distributing questionnaires directly to respondents. The results of the research experiment showed that ethical variables have a significant positive effect on the quality of financial statement compilers, this is indicated by the significant probability value of moral variables of 0.024<0.05 meaning that ethical variables have a significant effect on the quality of financial statement compilers, while the variable level of religiosity, this hypothesis was rejected because according to the results of tests conducted by researchers, changes in the level of trust did not have a significant effect on the quality of financial statements. This is indicated by a significant probability value of 0.645> 0.05.

Keywords:
Ethics, Level of Religiosity, Quality of Financial Statements, Employees.

DOI:
http://dx.doi.org/10.52267/IJASER.2022.3502