PRATAMA, ANDIKA (2017) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, DAN PERAN AUDIT INTERNALTERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL MODERASI SISTEM PENGENDALIAN INTERNAL PEMERINTAH. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The financial statements of Local Government must comply with the quality standards applicable qualification. But in fact there is a lack of transparency and accountability in financial reporting in Local Government. This study aims to identify and analyze whether the competence of human resources, financial accounting system application areas, and the role of internal audit affects the quality of Local Government financial statements to be moderated internal control systems of government. Samples in this study are the leaders and the HR or employee subpart finance or accounting in each department of population environment sectors in the Government of Surabaya, East Java Respondent only at 20 SKPD in the City of Surabaya. Methods of data collection using questionnaires. Processing data using SPSS version 21 with descriptive statistical analysis and regression. Based on the research results show that the competence of human resources, the implementation SAKD, the role of internal audit significant effect on the quality LKPD. But when moderated by SPIP variables, HR competencies no significant effect on the quality LKPD. Keywords: competence of human resources, Regional financial accounting system, internal audit role, Local Government financial statements quality, system of internal Government control.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 18 Oct 2017 07:33 |
| Last Modified: | 18 Oct 2017 07:33 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2612 |
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