Pengaruh Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Tonto, Cindi Febriana Yuliana
Subject
657 - ACCOUNTING
Datestamp
2023-12-11 01:34:29
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
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
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