PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

YANTI, SELPA PUTRI and Burhanuddin, Burhanuddin and Budiman, Anton Indra (2021) PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of the quality of human resources and the system of internal control on the quality of local government financial reports. This research is a research with quantitative approach. The data used in this research is primary data collected through questionnaires distributed to respondents. The population in this research is employees of the Finance and Asset Management Agency Daerah (BPKAD) located in the Regency of Ogan Ilir as many as 45 employees. The sample in this study amounted to 40 respondents with a model of the determination of the sample is purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that the quality of human resources and the system of internal control have a positive and significant impact on the quality of local government financial reports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern, Kualitas Laporan Keuangan Pemerintah
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Selpa Putri Yanti
Date Deposited:	21 Jan 2022 07:52
Last Modified:	21 Jan 2022 07:52
URI:	http://repository.unsri.ac.id/id/eprint/62173

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