Pengaruh Sistem Akuntansi Keuangan Daerah, Pengendalian Intern, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada SKPD Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Klaten)

Ramadhan, Rahmad Cahya and -, Drs. Atwal Arifin, M.Si., Akt., CA (2021) Pengaruh Sistem Akuntansi Keuangan Daerah, Pengendalian Intern, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada SKPD Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Klaten). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research was conducted with the aim of examining the effect of the regional financial accounting system, internal control and human resource competence on the quality of financial reports. This type of research is quantitative research. The population in this study were all employees who worked in DPPKAD Klaten Regency. The sample in this study were employees who worked in the finance / budget / treasury as many as 100 respondents. The data used are primary data taken by purposive sampling method. The analysis used in this research is multiple linear analysis. The results showed that the regional financial accounting system had a significant effect on the quality of financial reports, internal control had no effect on the quality of financial reports and the competence of human resources had a significant effect on the quality of financial reports.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	quality of financial reports, regional financial accounting systems, internal control, human resource competence.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RAHMAD CAHYA RAMADHAN
Date Deposited:	26 Jan 2021 04:09
Last Modified:	26 Jan 2021 04:09
URI:	http://eprints.ums.ac.id/id/eprint/88616

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