Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Dinas SKPD Kabupaten Sukoharjo)

Rusydy, Hanif Rafi and , Dr. Erma Setiawati, M.M, Ak (2018) Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Dinas SKPD Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the Influence of Government Accounting Standards, Regional Financial Accounting Systems, Human Resource Competencies and Organizational Commitment to the Quality of Local Government Financial Reports. The approach used in this study is a quantative approach. This research was conducted on 16 Dinas in Sukoharjo Regency.The number of samples processed 72 employees. This study uses convinience sampling. Data was collected by questionnaire method. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Government Accounting Standards have a significant effect on the Quality of Local Government Financial Statements, while the Regional Financial Accounting System, Human Resource Competencies and Organizational Commitments do not affect the Quality of Local Government Financial Reports.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Government Accounting Standards, Regional Financial Accounting Systems, Human Resource Competencies, Organizational Commitments, Quality of Local Government Financial Reports .
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HANIF RAFI RUSYDY
Date Deposited:	25 Oct 2018 08:24
Last Modified:	25 Oct 2018 08:24
URI:	http://eprints.ums.ac.id/id/eprint/67723

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