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PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada OPD Kota Malang)

Hanifah, Nisrinatika Rifdafatin (2018) PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada OPD Kota Malang). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This research aims to examine The implementation of the local government's financial accounting system, the use of information technology, and human resource competence toward financial report quality . The population in this research is OPD in Malang city, and the sample is selected using the method of purposive sampling and quota sampling. The data used in this study is primary data in the form of questionnaires which have been issued to respondents. The analysis method used is multiple linear regression analysis with SPSS (Statistical Product and Services Solution) version 21.00. The results of this research show that together of The implementation of the local government's financial accounting system, the use of information technology, and human resource competence influence to the quality of financial report. Individually, The implementation of the local government's financial accounting system, the use of information technology, and human resource competence have a positive influence significant.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201410170311329
Keywords: quality of the financial report, region financial accounting system, the use of information technology, and human resource competence
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 17 Jul 2019 03:48
Last Modified: 17 Jul 2019 03:48
URI : http://eprints.umm.ac.id/id/eprint/47083

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