Pengaruh Audit Internal dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada Pemerintah Daerah Jawa Tengah (Tahun 2018-2022)

Mentari, Bunga and , Lintang Kurniawati, S.E; M.Si (2024) Pengaruh Audit Internal dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada Pemerintah Daerah Jawa Tengah (Tahun 2018-2022). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the influence of internal audit and human resource competence on the quality of financial reports of the local government in Central Java. This research is quantitative, with a population consisting of Regional Work Units (SKPD) of the Central Java Local Government, including Financial Administration Officers (PPK), Technical Activity Executing Officers (PPTK), Revenue Treasurers, and Expenditure Treasurers. The sample was selected using purposive sampling, comprising 108 respondents from 27 SKPDs, specifically from the accounting/financial administration sections. Primary data were collected through a questionnaire survey, and the analysis was conducted using multiple linear regression techniques. The results show that simultaneously, internal audit and human resource competence affect the quality of local government financial reports. However, partially, internal audit does not have a positive and significant effect, while human resource competence has a positive and significant effect on the quality of local government financial reports.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Internal Audit, Human Resource Competence, Quality of Local Government Financial Reports, Central Java
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BUNGA MENTARI
Date Deposited:	29 May 2024 04:30
Last Modified:	29 May 2024 04:30
URI:	http://eprints.ums.ac.id/id/eprint/124457

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