Tonto, Cindi Febriana Yuliana (2023) Pengaruh Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
ABSTRACT This study aims to determine the influence of the financial accounting system, competency human resources and internal control systems on the quality of regional financial reports. The population in this study are treasurers and accounting staff at the Work Unit Region (SKPD) of East Manggarai Regency. The technique of determining the sample using the technique Purposive Sampling with a total of 74 respondents. The type of data used is primary data. Data collection method is done by questionnaire. Data analysis techniques used in this study isthe partial least square structural modeling (PLS-SEM) using the SmartPLS 4.0 program. The results of the research show that the System regional financial accounting does not affect the quality of regional financial reports, while the competence of human resources and internal control systems have an effect on the quality of regional financial reports. Keywords: regional financial accounting system, human resource competence, system Internal control, Quality of Financial Reports
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | CINDI FEBRIANA YULIANA TONTO |
| Date Deposited: | 11 Dec 2023 01:34 |
| Last Modified: | 11 Dec 2023 01:34 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11670 |
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