CD Skripsi
Pengaruh Penerapan Standar Akuntansi Pemerintahan Dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Skpd Kota Pekanbaru)
This study aims to look at the effect of Application of Accounting Standards Governance and Quality of Human Resources on the Quality of Financial Statements at the regional work units in the city of Pekanbaru. Research carried out on 26 working units are located in the City 2014.Sampel Pekanbaru year that serve as the respondent taken using proposive sampling method . Each population is represented by 2 respondents that is chief financial sub- sections and sub sections or chief financial accounting and accounting field staff . Questionnaires were distributed to 52 respondents , and successfully reassembled with complete answers obtained from 52 respondents . Data were collected from 52 respondents further data were analyzed with SPSS version 20.0 using descriptive statistical analysis and multiple linear regression analysis to generate the classical assumption , the model data analysis , coefficient of determination and prove the hypothesis. The results partially or simultaneously find that the variable application of accounting standards and the quality of government human resources affects the quality of the financial statements
Keywords : Application of the Government Accounting Standards , Quality Human Resources , Quality of Financial Statement
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