Pengaruh Kompetensi SDM, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan

Sari, Yulianti Istika (2019) Pengaruh Kompetensi SDM, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of human resource competencies, internal control systems, utilization of information technology, and the application of government accounting standards to the quality of financial statements. The population of this study were employees who worked in the Dinas Pekerjaan Umum Sumber Daya Air Provinsi Jawa Timur. The data source of this study is primary data. The analytical method was used is SmartPLS 3.0. The results of this study described that the internal control system and the use of information technology affect the quality of financial statements, while human resource competencies and the application of government accounting standards do not affect the quality of financial statements. Keywards : Quality of Financial Reporting, Human Resource Competency, Internal Control System, Information Technology Utilization, Application of Govermental Accounting Standard

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Sep 2019 03:46
Last Modified: 30 Oct 2019 08:45
URI: http://eprints.perbanas.ac.id/id/eprint/4411

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