SEPTIANA, PUPUT ADE (2018) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (studi pada SKPD kabupaten Banyumas dan kabupaten Purbalingga). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to examine the influence of human resource competencies,
the application of regional financial accounting systems, and the
government's internal control system on the quality of local government
financial reports. The study was conducted in Banyumas and Purbalingga
district with a population of 15 SKPD in Banyumas and Purbalingga District
on 2017. The samples using purposive sampling method and the data
obtained with a total of 90 respondents. Data analysis method used is multiple
linear regression analysis method. The results of the analysis in Banyumas
district show that, the competence of human resources and the application of
regional financial accounting systems do not affect the quality of local
government financial reports. In the internal control system the government
has a positive effect on the quality of local government financial reports.
While the results of the analysis in Purbalingga District show that the
competency of human resources, the government intelligence control system
influences the quality of local government financial reports. In the application
of regional financial accounting systems does not affect the quality of local
government financial reports.

Dosen Pembimbing:	unspecified | unspecified
Item Type:	Thesis (Bachelor)
Additional Information:	Pembimbing: Dr. Novi Dirgantari, SE, M.Si., Akt
Uncontrolled Keywords:	kualitas laporan keuangan pemerintah daerah; kompetensi sumber daya manusia; penerapan sistem akuntansi keuangan daerah; sistem pengendalian intern pemerintah;quality of local government financial reports, human resource competencies, application of regional financial accounting systems; government internal control systems;
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Riski Wismana
Date Deposited:	24 Nov 2018 03:27
Last Modified:	04 Feb 2025 01:19
URI:	http://repository.ump.ac.id/id/eprint/8147

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