Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Badan Keuangan Daerah Pemerintah Boyolali)

Rahhil, Yuyun Ratnamas and , Dr.Erma Setiawati, M. M., AK., CA (2018) Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Badan Keuangan Daerah Pemerintah Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to identify the impact of the implementation of government standard accountancy, system of internal control, human resource competency, and utilization of information technology on the quality of financial statement. The approach used in this study is a quantitative approach. This research was condusted on the office of the District Finance Agency of Boyolali district. The sample in this research is 68 of performance. This sample were taken by using the saturated sampling method. Data were collected using a survey method. Data analysis techinique used is multiple linear regression. The results showed that the implementation of government standard accountancy , internal control system, and utilization of information has significant effect on quality of financial statement, while competences of human resources have no significant effect on quality of financial statements. Keywords: Government Standard Accountancy, System Of Internal Control, Human Resource Competency, Utilization Of Information, Quality Of Financial Statement.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Government Standard Accountancy, System Of Internal Control, Human Resource Competency, Utilization Of Information, Quality Of Financial Statement.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YUYUN RATNAMAS RAHHIL
Date Deposited:	14 Aug 2018 04:24
Last Modified:	14 Aug 2018 04:27
URI:	http://eprints.ums.ac.id/id/eprint/66458

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