PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN PENGAWASAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA ORGANISASI PERANGKAT DAERAH PROVINSI SUMATERA SELATAN)

PUTRI, IKE MEILISA and Rohman, Abdul (2025) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN PENGAWASAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA ORGANISASI PERANGKAT DAERAH PROVINSI SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test the effect of HR competence, utilization of accounting, Information Technology, good governance and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organization of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 OPDs with a total of 100 Respondents. The independent variables are HR competence, utilization of accounting Information Technology, good governance and internal supervision. Meanwhile, the dependent variable used is the quality of financial reports. This study uses a quantitative approach with the type of data in the form of primary data. The testing of this study uses the t Test (Partial) and F Test (Simultaneous) with the SmartPLS Version 4 analysis tool. The results of the study indicate that HR competence, utilization of accounting Information Technology, good governance and internal supervision have a significant positive effect on the quality of financial reports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Governance, Kompetensi Sumber Daya Manusia (SDM), Pemanfaatan Teknologi Informasi Akuntansi, Pengawasan Intern
Subjects:	H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ike Meilisa Putri
Date Deposited:	14 Mar 2025 05:13
Last Modified:	14 Mar 2025 05:13
URI:	http://repository.unsri.ac.id/id/eprint/168799

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