Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Pemanfaatan Teknologi Informasi, dan Penerapan Sistem Akuntansi Pemerintah terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Karanganyar)

Hanif, Mochammad Fakhrudin and , Shinta Permata Sari S.E, M.M (2020) Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Pemanfaatan Teknologi Informasi, dan Penerapan Sistem Akuntansi Pemerintah terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aim to analyze the effect of human resources competencies, application of local governmental accounting standard, technology of information, application of local government accounting systems on the quality of local government financial reports. This study conducts to all accounting and financial staff in local government working unit (SKPD in Kabupaten Karanganyar, Central Java, Indonesia). The sample use convenience sampling technique with 100 active accounting and financial staff in 11 SKPD become respondent. The data are analyzed using multiple linear regression. The results show that human resources competencies,application of financial accounting systems, utilization of information technology, application of local government accounting systems have effect on the quality of local government financial reports

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: quality of local financial government reports, human resource competencies, application of governmental accounting standard, technology of information, application of local goverment financial accounting system
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MOCHAMMAD FAKHRUDIN HANIF
Date Deposited: 20 Nov 2020 06:29
Last Modified: 20 Nov 2020 06:29
URI: http://eprints.ums.ac.id/id/eprint/87766

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