Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan sistem pengendalian intern akuntansi terhadap keterandalan Laporan Keuangan (Studi Di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta)

Partini, Partini and -, Drs. Atwal Arifin, Ak, M.Si (2019) Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan sistem pengendalian intern akuntansi terhadap keterandalan Laporan Keuangan (Studi Di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to analyze the significance of the influence of the quality of human resources, the use of information technology and accounting internal control systems partially on the reliability of financial statements in the Regional Financial and Asset Management Revenue Office of the City of Surakarta. This study uses a survey method, the type of data used is qualitative data and quantitative data, data sources used primary data and secondary data. The population in this study was the population in this study of the employees of the Regional Financial and Asset Management Revenue Office, which amounted to 84 employees, the number of samples used was 84 people, so this research was census research. Data collection methods used: questionnaires and documentation. Data analysis techniques used are validity test, reliability test, classic assumption test, and multiple linear regression analysis, t test, F test and coefficient of determination. The results of the study concluded that the quality of human resources has a significant positive effect on the reliability of financial statements in the Surakarta City Financial and Asset Management Revenue Agency. The use of information technology has a significant positive effect on the reliability of financial statements in the Regional Financial and Asset Management Revenue Office of the City of Surakarta. The internal accounting control system has a significant positive effect on the reliability of financial statements in the Regional Financial and Asset Management Revenue Agency of the City of Surakarta.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: quality of human resources, utilization of information technology and internal accounting control systems, reliability of financial statements.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PARTINI
Date Deposited: 09 May 2019 06:35
Last Modified: 09 May 2019 06:36
URI: http://eprints.ums.ac.id/id/eprint/72399

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