PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA

Puspita, Diana and Fadli, Fadli and Halimatusyadiah, Halimatusyadiah (2020) PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA. FAIRNESS, 10 (2). ISSN 2303-0348

[img]
Preview
Text (Jurnal Fairness Volume 10, Nomor 2, Juli 2020)
JURNAL FAIRNESS vol 10 n0 2 2020.pdf - Published Version
Available under License Creative Commons GNU GPL (Software).

Download (231kB) | Preview

Abstract

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Journal
Depositing User: UPT Perpustakaan Universitas Bengkulu
Date Deposited: 06 Apr 2023 03:09
Last Modified: 06 Apr 2023 03:09
URI: http://repository.unib.ac.id/id/eprint/11766

Actions (login required)

View Item View Item