@thesis{thesis,
		author={Tonto  Cindi Febriana Yuliana},
		title ={Pengaruh Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah},
		year={2023},
		url={http://eprints.perbanas.ac.id/11670/},
		abstract={ABSTRACT
This study aims to determine the influence of the financial accounting system,
competency human resources and internal control systems on the quality of
regional financial reports. The population in this study are treasurers and
accounting staff at the Work Unit Region (SKPD) of East Manggarai Regency. The
technique of determining the sample using the technique Purposive Sampling with
a total of 74 respondents. The type of data used is primary data. Data collection
method is done by questionnaire. Data analysis techniques used in this study isthe
partial least square structural modeling (PLS-SEM) using the SmartPLS 4.0
program. The results of the research show that the System regional financial
accounting does not affect the quality of regional financial reports, while the
competence of human resources and internal control systems have an effect on the
quality of regional financial reports.
Keywords: regional financial accounting system, human resource competence, system
Internal control, Quality of Financial Reports}
		}