Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Dengan Standar Akuntansi Pemerintahan Berbasis Akrual Sebagai Variabel Intervening

Prabangsari, Anissa Putri and , Drs. Atwal Arifin, Ak.,M.Si (2018) Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Dengan Standar Akuntansi Pemerintahan Berbasis Akrual Sebagai Variabel Intervening. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The characteristics that become the normative prerequisites required for government financial statements can meet the desired quality that is relevant, reliable, comparable, and understandable. This study aims to examine the influence of the application of regional financial accounting system, internal control system and human resource competence to the quality of financial statements with accrual basis of accounting standards as intervening variables. The sample of this research is 22 Agency and Service of SKPD of Wonogiri Regency. Sampling method using purposive sampling method. The analysis used in this research is the analysis of multiple linier regression (path analysis) with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) program 21 Version. The results showed that the Regional Financial Accounting System and Accounting Standards Based on Accrual Affects the Quality of Financial Statements while the Internal Control System and the Competence of Human Resources has no effect on the Quality of Financial Statements. And the variables that successfully mediated is the Internal Control System with the value of indirect influence> direct influence of 0.093> -0,135.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan, Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Intern, dan Standar Akuntansi Berbasis Akrual
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANISSA PUTRI PRABANGSARI
Date Deposited:	07 Feb 2018 06:20
Last Modified:	07 Feb 2018 06:20
URI:	http://eprints.ums.ac.id/id/eprint/59460

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