Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empris Pada Organisasi Perangkat Daerah Kabupaten Boyolali)

Wardani, Fernanditya Ayu and , Dra. Mujiyati, M.Si (2020) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empris Pada Organisasi Perangkat Daerah Kabupaten Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of Human Resources Competence, Application of Government Accounting Standards, Utilization of Information Technology and Internal Control Systems on the Quality of Regional Government Financial Statements. The approach used in this research is a quantitative approach. This research was conducted at the Boyolali District Work Unit. The number of samples taken 140 employees. Data collected by survey method. The data analysis technique used is multiple linear regression. The results of this study indicate that the effect of human resource competence, the adoption of government accounting standards, and internal control systems has a significant effect on the quality of local government financial reports, while the use of information technology has no effect on the quality of local government financial reports.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FERNANDITYA AYU WARDANI
Date Deposited:	11 Aug 2020 13:10
Last Modified:	11 Aug 2020 13:10
URI:	http://eprints.ums.ac.id/id/eprint/84566

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