The Effect of Understanding Accounting Concepts on the Quality of Financial Statements of Private Companies
Keywords:
Understanding of Accounting Concepts; Quality of Financial; Private Companies; Accounting; FinancialAbstract
The quality of financial statements is an important factor in providing reliable information for the company's stakeholders. This study aims to analyze the influence of understanding accounting concepts on the quality of financial statements in private companies. The research uses a quantitative approach with a causal design. The research sample consisted of 10 private companies with a total of 40 respondents which included accounting staff, revenue treasurer, expenditure treasurer, and financial manager. Data was collected through questionnaires to measure understanding of accounting concepts and corporate financial statements to measure the quality of financial statements proxied using discretionary accruals. Data analysis was performed using simple linear regression using of SPSS applications. The results showed that understanding accounting concepts had a negative and significant effect on the quality of financial statements, with a regression coefficient of –0.031 and a significance level of 0.000 (p < 0.05). The value of the determination coefficient (R²) of 0.386 indicates that the understanding of accounting concepts is able to explain 38.6 percent of the variation in the quality of financial statements. These findings confirm that increasing understanding of accounting concepts plays an important role in improving the quality of financial statements of private companies.
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