Latifah, Novia Aninda and -, Drs. Suyatmin Waskito Adi, M.Si (2020) Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Dinas Pemerintah Kabupaten Boyolali, Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to analyse the influence of human resources, Internal control system and utilization of information technology to the quality of financial report, object of research conducted in 15 (fifteen) office in the Government Boyolali District with the number of respondents who have been determined by the purposive sampling method, namely Kasubag Financial, Treasurer and 1 (one) Finance staff. Method of collecting data by spreading the questionnaire to 45 respondents, but because there are 4 (four) data damaged, then only 41 data can be processed. The analytical methods used are multiple linear regression with data quality tests, classical Asusmsi test and hypothesis testing, based on the results of the research can be concluded that the human resources and utilization of information technology variables have no effect The quality of financial statements, while the Internal control system variables affect the quality of financial statements. The value of the coefficient of determination is 38.6%, meaning that the variable quality of financial statements can be explained by the human resources, Internal control system and information technology utilization of 38.6%, the remainder is 61.4% Other factors outside the investigated model.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: human resources, internal control system, utilization of information technology to the quality of financial statements |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NOVIA ANINDA LATIFAH |
| Date Deposited: | 27 Feb 2020 04:57 |
| Last Modified: | 27 Feb 2020 04:57 |
| URI: | http://eprints.ums.ac.id/id/eprint/82083 |
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