Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada SKPD Dinas Kota Pontianak)

Winandria, Nurindah Tri and , Dr. Fatchan Achyani, S.E, M.Si (2021) Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada SKPD Dinas Kota Pontianak). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to determine the effect of application of accrual-based government accounting standards, the utilization of technology information, internal control systems, competence of human resource, support of top management, and the role of internal audit on the quality of local government financial reports of local government Pontianak City.The data in this study used primary data obtained from respondents who work as financial officer. The method used to determine sample is purposive sampling. The analysis used multiple liniear regression to process data.The result of this study show that application of accrual-bassed government accounting standars and competence of human resource have affect on the quality of local government financial reports. Meanwhile, the utilization of technology information, internal control system, support of top management, and the role of internal audit does not affect on the quality of local government financial reports

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	PSAPA, PTI, SPI, KSDM, DMP, PIA, The Quality of Financial Report
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	NURINDAH TRI WINANDRIA
Date Deposited:	27 May 2021 06:35
Last Modified:	27 May 2021 06:35
URI:	http://eprints.ums.ac.id/id/eprint/91128

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