Implementasi SAK-ETAP dan Optimalisasi Kompetensi Pegawai dalam Meningkatkan Kualitas Laporan Keuangan(Studi Kasus Pada PT Mega Finance Jayanti)

Abstract

The purpose of this study is to analyze the effect of the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) and employee competence in improving the quality of financial statements at PT Mega Finance Jayanti. Using a quantitative approach and multiple linear regression analysis, data were collected through questionnaires distributed to 35 respondents, who were all employees of PT Mega Finance Jayanti. The results of the study indicate that the implementation of SAK-ETAP does not have a significant partial effect on the quality of financial statements. Conversely, employee competence has a significant and positive effect on the quality of financial statements. Simultaneously, both independent variables affect the quality of financial statements. These findings underscore the importance of developing employee competencies in order to enhance the quality of financial reporting that is relevant, reliable, and aligned with the company’s operational characteristics.