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Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Kota Surabaya

Angelina, Ira Dita (2021) Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Kota Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.

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BAB I.pdf

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Abstract

This study aims to determine the effect of internal control, quality of human resources, political factors, and the role of information technology on the quality of financial reports of the Surabaya City Government. This research is a type of quantitative research. Collecting data through distributing questionnaires to 25 districts and 16 offices in the city of Surabaya. The questionnaire was distributed to 200 employees of the accounting or finance department. The data that has been collected is processed using SPSS 24. The statistical method used to test the hypothesis is multiple linear regression analysis. The results obtained indicate that internal control, quality of human resources, political factors, and the role of information technology have a positive effect on the quality of the financial reports of the Surabaya City Government. Keywords: Financial Statement Quality, Internal Control, Human Resources Quality, Political Factor, Information Technology’s Role

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: IRA DITA ANGELINA
Date Deposited: 26 Mar 2021 13:38
Last Modified: 26 Mar 2021 13:38
URI: http://eprints.perbanas.ac.id/id/eprint/7599

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