Syafira, Amalia (2021) Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, Sistem Akuntansi Keuangan Daerah dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Daerah. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to examine the effect of applying government accounting standards, internal control systems, regional financial accounting standards, and human resource competencies. The population in this study were employees of the Regional Financial and Asset Management Revenue Agency who worked in the finance, accounting, budget, treasury, and program and reporting divisions in Tuban Regency. The sample used is 34 respondents. The data analysis method in this study is multiple linear regression analysis using the IBM SPSS 24 software. The results show that human resource competence has a significant effect on the quality of financial reports. Meanwhile, the application of government accounting standards, internal control systems, and regional financial accounting standards have no significant effect on the quality of financial reports.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | AMALIA SYAFIRA |
| Date Deposited: | 05 Jan 2022 07:22 |
| Last Modified: | 05 Jan 2022 07:22 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8538 |
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