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dc.contributor.advisorYAYA, RIZAL
dc.contributor.authorSARI, YASHINTA KUSUMA
dc.date.accessioned2020-10-13T07:36:59Z
dc.date.available2020-10-13T07:36:59Z
dc.date.issued2020
dc.identifier.urihttp://repository.umy.ac.id/handle/123456789/35566
dc.descriptionThis study aims to determine the effect of Human Resources Competence, Accounting Understanding, Utilization of Information Technology, and Effectiveness of the Village Financial System (Siskeudes) on the Quality of Village Government Financial Reports. This test uses the Quality of Village Government Financial Statements as the dependent variable, as well as the variables of Human Resource Competence, Accounting Understanding, Utilization of Information Technology, and Effectiveness of the Village Financial System (Siskeudes) as an independent variable. The object of this research is villages in Kebumen Regency. The research sample was 39 villages with respondents from the village head, village secretary, village treasurer, Village Financial System operators (Siskeudes) and section shief or head of affairs . This study uses quantitative methods with primary data collection, using a questionnaire. Sampling by convenience sampling. Based on the process of distributing questionnaires obtained a sample of 151 respondents. Hypothesis testing in this study uses multiple linear regression using the SPSS v.15 software application. The results showed that human resource competence does not affect the quality of the financial statements of the village government. Accounting understanding, utilization of information technology and effectiveness of the village financial system (Siskeudes) have positive and significant impact on the quality of village government financial reports.en_US
dc.description.abstractThis study aims to determine the effect of Human Resources Competence, Accounting Understanding, Utilization of Information Technology, and Effectiveness of the Village Financial System (Siskeudes) on the Quality of Village Government Financial Reports. This test uses the Quality of Village Government Financial Statements as the dependent variable, as well as the variables of Human Resource Competence, Accounting Understanding, Utilization of Information Technology, and Effectiveness of the Village Financial System (Siskeudes) as an independent variable. The object of this research is villages in Kebumen Regency. The research sample was 39 villages with respondents from the village head, village secretary, village treasurer, Village Financial System operators (Siskeudes) and section shief or head of affairs . This study uses quantitative methods with primary data collection, using a questionnaire. Sampling by convenience sampling. Based on the process of distributing questionnaires obtained a sample of 151 respondents. Hypothesis testing in this study uses multiple linear regression using the SPSS v.15 software application. The results showed that human resource competence does not affect the quality of the financial statements of the village government. Accounting understanding, utilization of information technology and effectiveness of the village financial system (Siskeudes) have positive and significant impact on the quality of village government financial reports.en_US
dc.publisherFEB UMYen_US
dc.subjectCOMPETENCE OF HUMAN RESOURCESen_US
dc.subjectUNDERSTANDING OF ACCOUNTINGen_US
dc.subjectUTILIZATION OF INFORMATION TECHNOLOGYen_US
dc.subjectEFFECTIVENESS OF THE VILLAGEen_US
dc.subjectFINANCIAL SYSTEM (SISKEUDES)en_US
dc.subjectQUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTSen_US
dc.titlePENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA (Studi Empiris pada Pemerintah Desa di Kabupaten Kebumen)en_US
dc.typeThesisen_US


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