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Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia


contributor author TITI LARAS
date accessioned Thu, 26 February 2026
date available Thu, 26 February 2026
date issued Senin, 30 November 2020
description abstract This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK. Keywords Financial Statements; Non-profit Organizations; Political Parties; Indonesia
subject Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia
title Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia
type

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