CD Skripsi
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Indragiri Hulu)
This study aims to test: The effect of the application of government accounting standards, the application of regional financial accounting systems, competency of human resources, and the application of government internal control systems to the quality of financial statements. The population in this study is all apparatus in 27 Indragiri Hulu Regency OPD. In this study the sample used amounted to 81 respondents, who were selected using the purposive sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analytical tool used in this study is Statistical Product and Service Solution (SPSS) version 21. The results of this study indicate that: 1) the application of government accounting standards affects the quality of financial statements with a significant level of 0.003 (
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