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      • 03. DISSERTATIONS AND THESIS
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH TINGKAT PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

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      COVER (119.5Kb)
      HALAMAN JUDUL (393.2Kb)
      PENGESAHAN (131.0Kb)
      ABSTRAK (134.5Kb)
      BAB I (298.8Kb)
      BAB II (367.5Kb)
      BAB III (297.2Kb)
      BAB IV (611.4Kb)
      BAB V (265.0Kb)
      DAFTAR PUSTAKA (295.2Kb)
      LAMPIRAN (685.7Kb)
      NASKAH PUBLIKASI (485.8Kb)
      Date
      2017-12-16
      Author
      NURAIS, ALIFAH INTAN
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      Abstract
      This study aims to provide and examine empirical evidence about the quality of region’s financial report, especially at the unit level organization and examine the factors that exist in unit level organization ranging from application level of government accounting standards, financial accounting system, government internal control system and human resource competency on quality of region’s financial report. Collecting data in this study used questionnaire method. The questionnaires were submitted to the apparatus of the unit level of organization local government Banjarnegara. In this study, sample of 60 respondents were selected using purposive sampling with some criteria as follow each unit level organization has a different number of members, members of unit level organization has more important role than other members, especially at the financial front and members of unit level organization has directly relation at the financial management front. The data collected were processed using multiple linear regression analysis. The results showed that the application level of government accounting standards, financial accounting system and human resource competency have a significant positive effect on quality of region’s financial report and there is no significant influence of the government internal control system.
      URI
      http://repository.umy.ac.id/handle/123456789/16944
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      • Department of Accounting

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