The Effect of Asset Planning, Asset Valuation, and Asset Supervision on the Quality of Financial Statements at the Department of Industry, Trade, Cooperatives, Small and Medium Enterprises of DKI Jakarta Province

Uci Puspita; Pandaya

doi:10.55927/crypto.v5i1.16644

Authors

Uci Puspita Faculty Economics and Business, Universitas Teknologi Muhammadiyah Jakarta
Pandaya Faculty Economics and Business, Universitas Teknologi Muhammadiyah Jakarta

DOI:

https://doi.org/10.55927/crypto.v5i1.16644

Keywords:

Trade, Cooperatives, SMEs Department's.

Abstract

This study looks at the effects of asset planning (X1), asset valuation (X2), and asset supervision (X3) on the DKI Jakarta Industry, Trade, Cooperatives, and SMEs Department's 2024 financial report quality (Y). Purposive (judgment) sampling was used to choose a sample of one hundred employees. Multiple linear regression was used to evaluate the data, along with t-tests, F-tests, coefficient of determination, and validity, reliability, and classical assumption tests using SPSS. With an R2 of 72.2%, the results demonstrate that every variable has a favorable and significant impact, both separately and together. Asset supervision is the most influential of these. In order to improve the quality of financial reporting, these findings emphasize the significance of enhancing planning, carrying out frequent valuations, and enhancing oversight through internal controls

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