Herawati, Vania Dewi and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D. (2024) Pengaruh Kompetensi Sumber Daya Manusia (SDM), Sistem Akuntansi Keuangan Daerah (SAKD), Dan Efektivitas Penerapan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Rembang Dengan Sistem Pengendalian Internal (SPI) Sebagai Variabel Moderasi (Studi Empiris Pada Seluruh OPD di Kabupaten Rembang). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to determine the influence of Human Resources (HR) competency, the Regional Financial Accounting System (SAKD), and the Effectiveness of Implementing the Regional Financial Management Information System (SIPKD) on the Quality of Rembang Regency Regional Government Financial Reports with the Control System (SPI) as a Moderating Variable . The basis of this research is to obtain public services, one of the things done by government agencies is by presenting quality financial reports by the government. This research method is quantitative. The data needed in this research is primary data. In this research, primary data was obtained by distributing questionnaires to all employees who work in 25 OPDs in Rembang Regency, consisting of 5,119 people. The sampling technique in this research is non-probability sampling. The sampling technique used was purposive sampling, the number of samples obtained in this study was 110 respondents. The data analysis technique used is Moderated Regression Analysis (MRA). The data processing program uses SPSS version 25. The results of this research show that HR Competency and SAKD have no effect on the Quality of LKPD, while the 2 Effectiveness of SIPKD Implementation has an effect on the Quality of LKPD. And SPI can moderate the relationship between SIPKD Implementation Effectiveness and LKPD Quality, but cannot moderate the relationship between HR Competency and SAKD on LKPD Quality.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Human Resource Competency, Regional Financial Accounting System, Effectiveness of Implementation of Regional Financial Management Information Systems, Quality of Regional Government Financial Reports, Internal Control System. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | VANIA DEWI HERAWATI |
| Date Deposited: | 12 Feb 2024 08:43 |
| Last Modified: | 12 Feb 2024 08:44 |
| URI: | http://eprints.ums.ac.id/id/eprint/122136 |
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