International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Research Paper | Accounting | Indonesia | Volume 6 Issue 12, December 2017


The Influence of Accounting Information Quality on Financial Performance of Islamic Microfinance (BMT) (Case Study on Islamic Microfinance (Baitulmal Wattamwil -BMT) in Pontianak City)

Dr. Muhammad Syaifullah [2]


Abstract: This study aims to mengetehaui whether there is influence of accounting quality of information on the performance of BMT in Pontianak City. This research is a descriptive research using quantitative approach, while data analysis technique using multiple regression model. The total population of this study amounted to 14 BMTs located in Pontianak City, from 14 distributed questionnaires who returned the quizener amounted to 8 BMT. This study examines all the existing population and the respondents are the 8 leaders of BMT in Pontianak City. This study was conducted in 2010. From the research result can be proved that there is Multiple Correlation Value (R) between variables X1, X2, X3, X4 and X5 to Y of 0.870, meaning Quality Accounting information simultaneously have a strong and positive influence to financial performance. The termination coefficient (R2) of 0.756 means the variance of the financial performance of 0.756 or 75.60 % is explained or influenced by the quality of accounting information while the rest of 24.40 % is influenced by other variables not found in this study.


Keywords: Quality of Accounting Information and Financial Performance


Edition: Volume 6 Issue 12, December 2017,


Pages: 789 - 795


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