Pengaruh Penerapan PSAK 45, Kompetensi Sumber Daya Manusia, Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Organisasi Nirlaba Di Surabaya

A non-profit organization is a social organization founded by individuals or groups of people who voluntarily provide services to the general public without the aim of obtaining profits from their activities. Non-profit organizations require the recording of financial reports from each of their activities, but there are still many cases of loss of non-profit organization assets due to the weak system of recording financial statements. This study aims to determine how the implementation of PSAK 45, human resource competence, internal control and the use of information technology affect the quality of financial reports for non-profit organizations in Surabaya. The data collection method in this study used a questionnaire that was distributed directly to the big mosque in Surabaya. The number of respondents in this study were 39 respondents from 17 large mosques in Surabaya. The technique for analyzing the data uses Partial Least Square Structural Equation Modeling (PLS-SEM) using the WarpPLS 7.0 statistical application. The results of this study explain that: 1) the application of PSAK 45 has no effect on the quality of the financial statements of non-profit organizations. 2) the competence of human resources has a negative effect on the quality of the financial statements of non-profit organizations. 3) internal control has a positive effect on the quality of financial statements of non-profit organizations. 4) the use of information technology has a positive effect on the quality of the financial statements of non-profit organizations