Pengaruh Transparasi Informasi Keuangan, Akuntabilitas Pengelolaan Aset dan Reputasi Perusahaan Terhadap Kepercayaan Konsumen Pada CV Bintang Artha Gemilang

Abstract

This study aims to analyze the influence of financial information transparency, asset management accountability, and corporate reputation on consumer trust in CV. Bintang Artha Gemilang. The study employed a quantitative approach with an explanatory method and a cross-sectional design. The study population consisted of 170 consumers who had purchased land plots. The sample was determined using the Slovin formula with a 5% margin of error, resulting in a minimum sample size of 119 respondents. The study successfully obtained data from 131 respondents who met the research criteria. Data collection was conducted using a questionnaire with a five-point Likert scale, while data analysis was conducted using multiple linear regression with SPSS version 25. The results show that financial information transparency significantly influences consumer trust with a significance value of 0.001. Asset management accountability significantly influences consumer trust with a significance value of 0.000. Corporate reputation also significantly influences consumer trust with a significance value of 0.000 and is the most dominant variable with a regression coefficient of 0.371. Simultaneously, financial information transparency, asset management accountability, and corporate reputation significantly influence consumer trust. The coefficient of determination results show an Adjusted R Square value of 0.287, indicating that the independent variables explain 28.7% of consumer trust, with the remainder influenced by factors outside the study.