RAMADHANI, ABDUL AZIIZ and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D (2018) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Dan Kompetensi Staf Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kota Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (NASKAH PUBLIKASI)
NASKAH PUBLIKASI.pdf Download (988kB) |
|
PDF (Halaman Depan)
HALAMAN DEPAN-4.pdf Download (2MB) |
|
PDF (BAB I)
BAB I-2.pdf Download (214kB) |
|
PDF (BAB II)
BAB II.pdf Restricted to Repository staff only Download (247kB) | Request a copy |
|
PDF (BAB III)
BAB III.pdf Restricted to Repository staff only Download (269kB) | Request a copy |
|
PDF (BAB IV)
BAB IV.pdf Restricted to Repository staff only Download (263kB) | Request a copy |
|
PDF (BAB V)
BAB V.pdf Restricted to Repository staff only Download (97kB) | Request a copy |
|
PDF (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Download (167kB) |
|
PDF (LAMPIRAN)
LAMPIRAN.pdf Restricted to Repository staff only Download (7MB) | Request a copy |
|
PDF (PERNYATAAN PUBLIKASI ILMIAH)
SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH.pdf Restricted to Repository staff only Download (655kB) | Request a copy |
Abstract
Governments are required to produce qualified financial statements to enable users of financial statements (stakeholders) to understand the information contained there. The presentation of financial statements should meet the qualitative characteristics as required in Government Regulation No. 71 of 2010 that is relevant, reliable, comparable and understandable, therefore if the government makes poor financial statements, it could cause negative implications such as reducing public trust. This study aims to examine the influence of the application of human resource competence, regional financial accounting system, utilization of information technology, internal control system and staff competence towards the quality of regions financial statements. The sample used in this research is taken from 33 Regional Government Agencies in Surakarta. Sampling method used in this research is purposive sampling method. The analysis used in this research is the analysis of multiple linier regression (path analysis) with 5 percent level of significance, which is processed using the Statistical Package for Social Science (SPSS) Version 20 program. The results showed that Human Resource Competence and Regional Financial Accounting System affect the Quality of Financial Statements while the Internal Control System, Utilization of Information Technology and Staff Competence has no effect toward the Quality of Financial Statements.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Human Resource Competence, Utilization of Information Technology, Quality of Financial Statement, Regional Financial Accounting System, Internal Control System, and Staff Competence |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ABDUL AZIIZ RAMADHANI |
| Date Deposited: | 12 Apr 2018 02:45 |
| Last Modified: | 12 Apr 2018 02:45 |
| URI: | http://eprints.ums.ac.id/id/eprint/62103 |
Actions (login required)
 |
View Item |
