Ardianto, Rama and Eforis, Chermian (2019) Pengaruh Penerapan Standar Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern Pemerintah, dan Sistem Akuntansi keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Bina Akuntansi, 6 (1). ISSN 2656-9515
Full text not available from this repository.Abstract
The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.
| Item Type: | Article |
|---|---|
| Keywords: | Competition of Human Resource, Governments Accounting Standards, Government’s Internal Control System, Local Financial Accounting System, Quality of Local Government’s Financial Statement, Utilization of Information Technology |
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 13 Dec 2021 22:50 |
| Last Modified: | 13 Dec 2021 22:50 |
| URI: | https://kc.umn.ac.id/id/eprint/19534 |
Actions (login required)
 |
View Item |
