Halim, Luthfi Shafwan and , Dra. Mujiyati, M.Si (2020) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada OPD Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Financial statements are information notes about a company’s financial data in the accounting period that are used to describe the company’s performance. Financial statements must be prepared based on applicable accounting standards so that they can be compared with the financial statements of other entities. This study aims to determine the effect of human resource competencies, the application of regional financial accounting systems (SAKD), the use of information technology, and internal control systems on the quality of local government financial reports. The research is quantitative research. The population used in this study is the Regional Device Organization (OPD) Karanganyar Regency. The sample in this study were employes of the finance department who worked at the Karanganyar Regency Office. The sampling technique uses purposive sampling technique. Data collection techniques using a questionnaire that was distributed to 110 respondents. The methods used in this research are descriptive statistical tests, data quality tests (validity and reliability tests), classic assumptions tests (normality tests, multicollinierity tests, and heteroscesdasticity tests), multiple regression tests, t tests, and coefficient of determination. The results showed that all items of the questionnaire statement used in this study were valid and reliable. The results of the classical assumption test show that the data are noemally distributed and there are no symptoms of multicollinearity and heteroscesdasticity. The results of hypothesis testing indicate that the variable human resource competence and the use of information technology affect the quality of local government financial reports, while the variable implementation of regional financial accounting systems and internal control systems do not affect the quality of local government financial statements. The results of testing the coefficient of determination show that the independent variable can explain the dependent variable by 48,9% and the remaining 51,1% is influenced by other varibles outside the linier regression model being analyzed.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Kualitas Laporan Keuangan, Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | LUTHFI SHAFWAN HALIM |
| Date Deposited: | 30 Jul 2020 07:31 |
| Last Modified: | 30 Jul 2020 07:31 |
| URI: | http://eprints.ums.ac.id/id/eprint/83871 |
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