Determinasi Kualitas Penyajian Laporan Keuangan Baitul Maal Wa Tamwil

Presentation of quality financial reports is an important component for organization or institution so that it must be guided by applicable accounting standards. On this basis, study aims to empirically examine the effect variables on understanding sharia standards, supervisory boards, Islamic corporate governance statement presentation at BMT Mataram city. The data collection technique used a questionnaire distributed managers, with total population 28 and saturated sampling was as technique. Data analysis using multiple linear regression. findings found standards has no statements value thitung < ttabel (1,418 1,997) board which can seen from (1,493 1,997). Meanwhile, mark > (3,311