| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.advisor | PUTRA, WAHYU MANUHARA | |
| dc.contributor.author | SARI, ANINDHITA KUSUMA | |
| dc.date.accessioned | 2019-10-15T07:22:17Z | |
| dc.date.available | 2019-10-15T07:22:17Z | |
| dc.date.issued | 2019-08-26 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/29744 | |
| dc.description | This study aims to analyze the factors that influence the quality of local
government financial reports in Klaten Regency. The subjects in this study were
SKPD employees in Klaten District who worked in the field of finance /
accounting / administration with certain criterias. In this study a sample of 35
respondents were selected using the purposive sampling method, namely the
technique of taking samples in a non-random population and paying attention to
the strata in the population so that the sample is more representative. Data
processing is done using the IBM Statistics SPSS 15.
Based on the analysis that has been carried out the results show that the
Understanding of Government Accounting Standards has a positive influence on
the quality of the SKPD financial statements in Klaten Regency. While the
variable is the Application of Accounting Information Systems, Human Resource
Competence, the Internal Control System has no influence on the quality of the
Klaten SKPD financial report. | en_US |
| dc.description.abstract | This study aims to analyze the factors that influence the quality of local
government financial reports in Klaten Regency. The subjects in this study were
SKPD employees in Klaten District who worked in the field of finance /
accounting / administration with certain criterias. In this study a sample of 35
respondents were selected using the purposive sampling method, namely the
technique of taking samples in a non-random population and paying attention to
the strata in the population so that the sample is more representative. Data
processing is done using the IBM Statistics SPSS 15.
Based on the analysis that has been carried out the results show that the
Understanding of Government Accounting Standards has a positive influence on
the quality of the SKPD financial statements in Klaten Regency. While the
variable is the Application of Accounting Information Systems, Human Resource
Competence, the Internal Control System has no influence on the quality of the
Klaten SKPD financial report. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | government accounting standards, accounting information systems, human resources, internal control systems, financial reports. | en_US |
| dc.title | PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM INFORMASI AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS SATUAN KERJA PERANGKAT DAERAH PEMERINTAH DAERAH KABUPATEN KLATEN) | en_US |
| dc.type | Thesis
SKR
FE
418 | en_US |
