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
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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 |
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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: | https://repository.unib.ac.id/id/eprint/11766 |