Cahyandari, Devie Amelia and , Dr.Triyono, S.E., M.Si (2017) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern, Penerapan Standar Akuntansi Pemerintah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada SKPD Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to know the influence of human resources competences, the application of internal control systems, the application of government accounting standards and the utilization of technological information toward the quality of the financial statement of local government in SKPD of Sukoharjo Regency. This research included the quantitative research. The sample of this research was determined by purposive sampling technique and it was obtained 94 respondents. The data analyzed by using multiple linier regression with SPSS software 17 version. The result of this research showed that the competence of human resources, the application of accounting standards and the utilization of technological information gave influence on the quality of the local Government financial statement, while the application of the internal control systems did not give affect on the quality of the local Government financial’s statement.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | competence, internal control, government accounting standards, the utilization of technological information and quality financial statement. |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DEVIE AMELIA CAHYANDARI |
| Date Deposited: | 18 Apr 2017 08:14 |
| Last Modified: | 18 Apr 2017 08:14 |
| URI: | http://eprints.ums.ac.id/id/eprint/51769 |
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