Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern, Penerapan Standart Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Dan Pengwasan Terhadap Kualitas Laporan Keuangan Organisasi Pemerintah Daerah (Studi Empiris Pada Organisasi Pemerintah Kabupaten Sukoharjo)

Narotama, Bayu (2018) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern, Penerapan Standart Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Dan Pengwasan Terhadap Kualitas Laporan Keuangan Organisasi Pemerintah Daerah (Studi Empiris Pada Organisasi Pemerintah Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the influence of human resource competence, the implementation of internal control system, the application of government accounting standards, utilization of information technology and local financial supervision on the quality of local government financial statements in organization Sukoharjo District Office, This research is included in quantitative research. The sample was determined by purposive sampling technique and obtained 70 respondents. Data analysis using multiple linear regression with SPSS Version 17 software, The results of this study indicate that the competence of human resources, Application of Government Accounting Standards, Regional Financial Supervision affect the Quality of Government Financial Statements. Implementation of Internal Control System and Utilization of Information Technology has no effect on Quality of Local Government Financial Report.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Keyword: competence, internal control, application of government accounting standard, utilization of information technology, quality of financial report and Regional Financial Supervision.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: BAYU NAROTAMA
Date Deposited: 15 Aug 2018 02:49
Last Modified: 15 Aug 2018 02:49
URI: http://eprints.ums.ac.id/id/eprint/66619

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