SKRIPSI AKS
PENGARUH KOMPETENSI APARATUR, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Boyolali)
ABSTRACT This study aims to determine the effect of apparatus competence, regional financial accounting systems, utilization of information technology, and internal control systems on the quality of regional financial reports. The dependent variable in this study is the quality of regional financial reports (Y). This study uses the influence of apparatus competence, regional financial accounting systems, utilization of information technology, and internal control systems as independent variables (X). The population in this study is the Regional Apparatus Organization in Boyolali Regency. The sampling technique used purposive sampling and obtained a sample of 45 respondents. This study uses a questionnaire as data collection material. Data analysis used to test the hypothesis is by using multiple linear regression analysis techniques. The results of the analysis show that apparatus competence, regional financial accounting systems, utilization of information technology, and internal control systems have a positive effect on the quality of regional financial reports. Keywords: Competence of Apparatus, Regional Financial Accounting System, Utilization of Information Technology, Quality of Financial Reports, Internal Control System
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