NATALIA, DESSY (2015) PENGARUH PENGENDALIAN INTERN AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Pemerintah Daerah Kabupaten Barito Utara). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
This study aimed to examine the effect of the internal control of accounting, resources competencies, and the application area of financial accounting system on the quality of the financial reporting area. The population in this study is the work units (SKPD) North Barito regency. The sample in this research is head of the division/Subsection of finance, treasurer, and staff. Of the 84 questionnaires distributed, obtained 72 respondents could be included in data processing. The data analysis technique used is multiple regression with SPSS version 19. The results showed that the internal control of accounting, human resource competencies and implementation of regional financial accounting system affect the quality of financial reporting area. Keywords: Internal control of accounting, human resource competencies, implementation of regional financial accounting system and the quality of local financial statements
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Mathematics |
| Depositing User: | ari suhascaryo |
| Date Deposited: | 14 Sep 2016 05:21 |
| Last Modified: | 14 Sep 2016 05:21 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/87 |
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