PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI SUMATERA SELATAN

ARDIANSYAH, BENNY and Ferina, Ika Sasti (2024) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

“This research aims to test and analyze the impact of implementing government accounting standards, internal control, human resource competence, and good governance on the quality of the South Sumatra provincial government's financial reports. The population in the research is employees of the Regional Apparatus Organization of South Sumatra Province. This research is quantitative research with a sampling method using a purposive sampling technique, with a sample of around 117 respondents from 39 OPDs in South Sumatra Province. This research uses a survey method. Research data was analyzed using the SEM-PLS structural equation modeling program and supported by SMART-PLS 4 software. The findings of this research are that the implementation of government accounting standards has a significant effect on the quality of government financial reports, internal control has a significant effect on the quality of government financial reports, human resource competency has a significant effect on the quality of government financial reports, and good governance has a significant effect on the quality of government financial reports.”

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	The Influence of Implementing Government Accounting Standards, Internal Control, Human Resource Competency, and the Quality of South Sumatra Provincial Government Financial Reports
Subjects:	H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Benny Ardiansyah
Date Deposited:	20 May 2024 06:15
Last Modified:	20 May 2024 06:15
URI:	http://repository.unsri.ac.id/id/eprint/144326

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