Wahyuni, Tri and , Drs. Wahyono, MA, Ak (2018) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Persepsi Aparatur Organisasi Perangkat Daerah Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The aims of the research is to analyzed the impact of human resources competences,the application of government accounting standards, the internal control systems, and the top management support toward the quality of the financial statement of local government in OPD of Karanganyar Regency. This is a quantitative research with primary data collectied using questionnaire. The sample of this research was determined by purposive sampling technique and it was obtained 93 respondents. The data analyzed by using multiple linier regression with SPSS software 20.00 version. The result of this research showed thatthe application of accounting standardsand the top management support,gave influence on the quality of the local Government financial statement, whilethe competence of human resources and the internal control systems did not give affect on the quality of the local Government financial’s statement.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | competence of human resources,application of government accounting standard,internal control system,top management support and quality of financial report. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | TRI WAHYUNI |
| Date Deposited: | 11 Jul 2018 02:54 |
| Last Modified: | 11 Jul 2018 02:54 |
| URI: | http://eprints.ums.ac.id/id/eprint/63205 |
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