Setyawan, Setia Andi and , Fauzan, S.E. M.Si., Ak., CA (2018) Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Dengan Implementasi Sistem Informasi Akuntansi Sebagai Variabel Mediasi (Studi pada Desa yang Memiliki BUMDes Se Kabupaten Tegal). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The aims of this research is to examine the effect of top management support, quality of human resources, and quality of data on the quality of financial statements with the implementation of accounting information system as a mediation variable at BUMdes Tegal regency with purposive sampling method. Statistical analysis used in this research is descriptive statistical analysis by using multiple linear regression model. This research includes research of quantitative method that is research method based on positivism philosophy, used to research on population or certain sample, certain sampling technique, data collection using research instrument, quantitative / statistical data analysis with purpose to test hypothesis which have been determined The results of this study indicate that top management support and quality of data affect the quality of financial statements. While the quality of human resources, impelematasi information system has no effect on the financial statement, as well as human resource quality variables, top management support and data quality is not successful in mediation through the implementation of accounting information systems.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Quality of Human Resources, Top Management Support, Data Quality, Implementation of Accounting Information System and Quality of Financial Statement |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SETIA ANDI SETYAWAN |
| Date Deposited: | 10 Apr 2018 08:21 |
| Last Modified: | 10 Apr 2018 08:21 |
| URI: | http://eprints.ums.ac.id/id/eprint/61787 |
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