Megawati, Arta and , Drs. Yuli Tri Cahyono, M.M., Ak. CA (2024) Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern Akuntansi terhadap Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to determine the effect of human resource capacity, utilization of information technology, and internal accounting control on the reliability and punctuality of regional financial reporting. This study used a quantitative approach, using primary data through questionnaires. The respondents in this study were employees of the Boyolali Regency Regional Revenue, Financial Management and Asset Management Office. The variables in this study were human resource capacity, utilization of information technology, and internal accounting control as free variables, and reliability and punctuality of regional financial reporting as bound variables. Data analysis using statistical methods of multiple regression analysis. Hypothesis testing results show that the capacity of human resources, internal accounting control (statistically) does not have a significant effect on the reliability and timeliness of regional financial reporting but the use of information technology (statistically) has a significant effect on the reliability and timeliness of regional financial reporting in
| Item Type: | Thesis (Skripsi) |
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| Uncontrolled Keywords: | Keterandalan, ketepatwaktuan, pelaporan keuangan, kapasitas sumber daya manusia, pemanfaatan teknologi informasi, pengendalian intern akuntansi |
| Subjects: | H Social Sciences > HF Commerce > Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ARTA MEGAWATI |
| Date Deposited: | 27 Jul 2024 04:31 |
| Last Modified: | 27 Jul 2024 04:31 |
| URI: | http://eprints.ums.ac.id/id/eprint/125521 |
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