CD Skripsi

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Opd Kota Pekanbaru)

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ABSTRACT This study aims to examine the effect of human resource competence, the use of information technology, and the application of Government Accounting Standards on the quality of local government financial reports. The background of this research is the current high expectations of society for accountable and transparent governance in financial reporting. The subjects in this study were OPD employees of Pekanbaru City Regency in the finance/accounting section. This study uses primary data with a survey method. In this study, a sample of 184 respondents was selected using a sampling technique in the form of purposive sampling. The analysis tool used is SPSS 16.0 software. Based on the results of data analysis, it shows that the competence of human resources, the use of information technology, and the application of Government Accounting Standards have a positive effect on the quality of local government financial reports. Keywords: Competence of Human Resources, Utilization of Information Technology, Application of Government Accounting Standards, Quality of Local Government Financial Reports

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602110128

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602110128

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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