Pengaruh akuntabilitas, transparansi, pemahaman akuntansi dan kompetensi SDM sebagai variabel moderasi terhadap kualitas laporan keuangan pada Pondok Pesantren Annuriyah Jember

This study aims to examine the effect of accountability, transparency,understanding of accounting on the quality of financial reports at An-Nuriyah Jember Islamic boarding school with HR competence as a moderating variable. The population used in this study was An-Nuriyah Jember Islamic Boarding School. The analytical techniques used in this study were classical assumption test, multiple linear regression analysis, hypothesis testing, and moderation regression analysis (MRA). The results of the study show that partially accountability and transparency have no effect on the quality of financial reports, while accounting understanding has an effect on the quality of financial reports. The results of the moderation analysis show that HR competence cannot moderate the effect of accountability, transparency and understanding of accounting.