Prayoga, Rully Fatchur and , Drs. Suyatmin Waskito Adi, M.Si (2023) Pengaruh Profesionalisme, Implementasi Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, dan Penerapan Sistem Pengendalian Internal terhadap Kualitas Pelaporan Keuangan Pemerintah Daerah. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to find empirical evidence regarding professionalism, SAP implementation, HR competence, and internal control system implementation on the quality of financial reports in local governments. The population in this study were employees of the Boyolali District Inspectorate. Sampling using a saturated sample obtained 46 respondents as the research sample. For data analysis, multiple regression analysis and Sobel test were used with the help of SPSS version 26 software. The results of this study indicate that professionalism, SAP implementation, and internal control systems have no effect on the quality of financial reports. Conversely, HR competence affects the quality of financial reports.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | professionalism, SAP implementation, HR competence, internal control system, quality of financial reports, Boyolali Inspectorate. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RULLY FATCHUR PRAYOGA |
| Date Deposited: | 18 Sep 2023 04:58 |
| Last Modified: | 18 Sep 2023 04:58 |
| URI: | http://eprints.ums.ac.id/id/eprint/116889 |
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