Fathurrahman, Fathurrahman and -, Drs. Agus Endro Suwarno, M.Si. (2019) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah (Sap), Penerapan Sistem Akuntansi Keuangan Daerah (Sakd), Sistem Pengendalian Intern Terhadap Kualitas Informasi Akuntansi Pemerintah Daerah (Studi Empiris Pada Dinas Organisasi Perangkat Daerah Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah surakarta.
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Abstract
The purpose of this study was to determine the effect of Competence of Human Resources, Application of Government Accounting Standards (SAP), Application of Regional Financial Accounting Systems (SAKD), Internal Control Systems to the quality of Local Government Financial Reports. The population in this study is the manager of a work unit or structural official who performs the accounting / financial administration function at 16 offices in the Regional Devices Organization (OPD) of Sukoharjo Regency. The method used in sampling the respondents was carried out conviniently sampling. Data collection is done through the distribution of research questionnaires directly to employees who work in the service of the Regional Devices Organization (OPD) of Sukoharjo Regency. Distribution of questionnaires, spread throughout the employees as much as 80 questionnaires at the Regional Office of Regional Devices (OPD) of Sukoharjo Regency. This research method uses multiple linear regression analysis The results of this study indicate that the competence of human resources, the application of government accounting standards (SAP) affect the quality of local government financial reports, while the application of regional financial accounting systems (SAKD), internal control systems on the quality of financial statements the regional government in the regional apparatus organization (OPD) does not influence the quality of local government financial reports
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Quality of Regional Financial Statements; Human Resource Competence; Application of Government Accounting Standards (SAP); Application of Regional Financial Accounting Systems (SAKD); Internal control system |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | FATHURRAHMAN |
| Date Deposited: | 26 Aug 2019 07:27 |
| Last Modified: | 26 Aug 2019 07:27 |
| URI: | http://eprints.ums.ac.id/id/eprint/77263 |
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