Pengaruh Sistem Akuntansi Keuangan Daerah, Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Machmudiyanti, Nur Isnaini (2023) Pengaruh Sistem Akuntansi Keuangan Daerah, Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi, 1 (4). pp. 310-330. ISSN 2988-6880

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Abstract

This study aims to examine the influence the application of regional financial system, the quality of human resources, and the application of internal control system to the quality of local government financial reports. This type of research is quantitative research by distributing questionnaires. The theory used in this study is the stewardship theory. The sampling method in this tudy was the purposive sampling method. The sample in this study is the staff/employees BPPKAD Gresik were 41 respondents. The analytical method used is multiple linear regression analysis using the IBM SPSS Statistic 22 Program. The result of this study indicate that the influence the application of regional financial system has a significant influence and the quality of local government financial reportsand the quality of human resources, application of internal control system partially does not have a significant influence on the quality of local government financial reports.

Item Type:	Article
Uncontrolled Keywords:	regional financial accounting system, quality of human resources, internal controlsystem, government financial statement
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Nur Isnaini Machmudiyanti
Date Deposited:	18 Nov 2023 00:41
Last Modified:	18 Nov 2023 00:41
URI:	http://eprints.umg.ac.id/id/eprint/8906

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