PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SIAKD DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUNAGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA DINAS PEMBERDAYAAN MASYARAKAT KOTA PALEMBANG)

QUBRO, MUHAMMAD JOETIGAS and Tjandrakirana DP, Rina and Nurullah, Asfeni (2021) PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SIAKD DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUNAGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA DINAS PEMBERDAYAAN MASYARAKAT KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of accounting understanding on the quality of local government financial reports (X1), the effect of implementing regional financial accounting information systems on the quality of local government financial reports (X2), and the influence of the role of internal audit on the quality of local government financial reports (X3). This research is causative. The population is one of the SKPD in the Palembang City Government. The type of research data is primary data. Methods of data collecting using a questionnaire. The sampling method used the total sampling method. The data analysis technique used multiple linear regression. The result of this study indicate that X1 has a significant positive effect on the quality of local government financial reports, X2 does not have a significant postive effect on the quality of local government financial reports, X3 has a significant positive effect on the quality of local government financial reports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemahaman akuntansi, pemanfaatan SIAKD, peran internal audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Joetigas Qubro
Date Deposited:	27 Dec 2021 08:48
Last Modified:	27 Dec 2021 08:48
URI:	http://repository.unsri.ac.id/id/eprint/59926

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