Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (SAKD), Penerapan Standar Akuntansi Pemerintah (SAP) Terhadap Kualitas Laporan Keuanganpemerintah Daerah (Studi Empiris pada Dinas Satuan Kerja Perangkat Daerah Kabupaten Karanganyar)

Wisaksono, Wisnu Satria and , Dr. Erma Setiawati, MM.,CA (2018) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (SAKD), Penerapan Standar Akuntansi Pemerintah (SAP) Terhadap Kualitas Laporan Keuanganpemerintah Daerah (Studi Empiris pada Dinas Satuan Kerja Perangkat Daerah Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the Influence of Human Resource Competence, Application of Regional Financial Accounting Systems, The Effect of Government Accounting Standards on the Quality of Regional Financial Reports. The approach used in this study is a qualitative approach. This research was conducted on 15 Offices in the Karanganyar District SKPD. The number of samples processed by 60 employees. This study uses convinience sampling. Data was collected by questionnaire method. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Competence of Human Resources and Government Accounting Standards have a significant effect on the Quality of Regional Financial Reports, while the Regional Financial Accounting System does not influence the Quality of Regional Financial Reports.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Human Resource Competencies, Regional Financial Accounting Systems, Government Accounting Standards, Quality of Regional Financial Reports
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WISNU SATRIO WISAKSONO
Date Deposited: 29 Oct 2018 07:47
Last Modified: 29 Oct 2018 07:47
URI: http://eprints.ums.ac.id/id/eprint/67776

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