Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, dan Good Governance Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Kabupaten Sragen)

Ubaidah, Tsaniya and , Dra. Nursiam, M.H., Ak., CA (2017) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, dan Good Governance Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Kabupaten Sragen). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The study aimed to determine the effect of human resource competency, application of goverment accounting standard on quality, and implementation good governance on the quality of local government financial reporting reliability at Sragen Regency. This research uses quantitative method with primary data that collecting questionnaire. In the study the samples were 66 civil servants who are involved in the preparation of financial statements at DPPKAD of Sragen Regency. The sampling tehnique used is purposive sampling. Data analysis method used in this study was multiple linear regression analysis. The data obtained are then analyzed using SPSS 21.00. The result this research revelead that there was influence of human resource competency, application of goverment accounting standard on quality, and implementation good governance has effect on the quality of local goverment financial reporting reliability at DPPKAD of Sragen Regency.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Kompetensi Sumber Daya Manusia,Penerapan Standar Akuntansi Pemerintahan, Good Governance, Kualitas Laporan Keuangan
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: TSANIYA UBAIDAH
Date Deposited: 18 Apr 2017 06:29
Last Modified: 18 Apr 2017 06:29
URI: http://eprints.ums.ac.id/id/eprint/51747

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