STRES DAN PENGALAMAN KERJA DALAM MENJAGA KUALITAS LAPORAN KEUANGAN

(Studi Kasus Pada Perusahaan Manufaktur di Sukabumi)

Abstract

This study aims to examine the effect of work stress and work experience on the quality of financial statements. Variable used in this research is Quality of Financial Statement.

Respondents in this research are the company's finance department. Of the 50 questionnaires distributed, 42 respondents were obtained which could be included in data processing. Data analysis using SPSS version 24. Statistical method used in to test the hypothesis is multiple linear regression analysis.

After analyzed, it was found that the stress of job had an influence on the quality of financial statements, it can be seen from the value of thitung > t table (16,733> 2,021) and work experience also have a positive influence on the quality of financial statements with the value of t hitung > t table (4.028> 2.021). Together, work stress and work experience simultaneously affect the quality of financial statements that can be proven by looking at the value of F hitung > F table (169,722> 3,231) with the coefficient dertiminasi value which contributes the influence of the independent variable 89,7% while the rest of 10,3% influenced by other factors not examined in this study