Pengaruh Persepsi Kompetensi Sumber Daya Manusia, Pengendalian Internal, Teknologi Informasi dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Banjarnegara)

Pranatana, Jan Qomatullah Aldyth and , Drs. Wahyono, MA., Ak CA (2018) Pengaruh Persepsi Kompetensi Sumber Daya Manusia, Pengendalian Internal, Teknologi Informasi dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Banjarnegara). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Public accountability is an obligation of the holder of the trust to give accountability, presenting, reporting and striving to disclose all activities and activities that are its responsibility to the party providing the trust. This study aims to influence perceptions on the competence of human resources, internal control, information technology and regional financial supervisors on the quality of financial statements in OPD Banjarnegara District. This research is a kind of quantitative research. Population in this research is employee of accounting / finance department at 35 OPD and 3 sub-district office in Banjarnegara Regency. The sample in this research is 114 employees from 35 OPD and 3 sub-district office in Banjarnegara Regency. The sampling technique in this research is total sampling. This study used multiple linear regression analysis tool with ordinary least square method (OLS). The result of the research shows that the competence variable of human resources, internal control and information technology have positive and significant effect to the quality of regional financial report, while the supervision of regional finance does not affect the quality of regional financial report. Keywords: competence, internal control, information technology, supervision, quality of regional financial report.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	kompetensi, pengendalian internal, teknologi informasi, pengawasan, kualitas laporan keuangan daerah.
Subjects:	A General Works > AS Academies and learned societies (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	JAN QOMATULLAH ALDYTH PRANATANA
Date Deposited:	15 Nov 2018 11:13
Last Modified:	15 Nov 2018 11:21
URI:	http://eprints.ums.ac.id/id/eprint/69245

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