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“Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd-Opd Di Kabupaten Kuantan Singingi)”

This study aims to determine and examine the factors that affect the Quality of
Local Government Financial Reports. The factors tested in this study were the
application of government accounting standards, human resource competencies,
internal control systems, and work experience. The source of data used in this study is
primary data and data collection is carried out directly using a questionnaire which is
measured using a Likert scale. The population in this study were all OPD in Kuantan
Singingi Regency, totaling 22 OPD. The total sample of this study was 110
respondents which consisted of the head of SKPD, secretary, head of the finance subsection,
revenue treasurer and expense treasurer with the sampling technique, namely
purposive sampling. Reasons to use purposive sampling because the information to be
taken is based on a source that is deliberately selected based on predetermined
criteria. Data analysis using multiple linear regression which was processed with the
help of SPSS version 25.00 program.
The results of this study indicate that the application of government accounting
standards, human resource competencies, and internal control systems have a
significant effect on the quality of local government financial reports. While Work
Experience does not significantly affect the Quality of Local Government Financial
Reports.
Keywords: Implementation of Government Accounting Standards, Human Resources
Competene, Internal Control System, and Work

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0105)
02 03. 121 (0105)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0105)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0105)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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