PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH,KOMPETENSI SUMBER DAYA MANUSIA,PEMANFAATANTEKNOLOGI INFORMASI TERHADAP KUALITASLAPORAN KEUANGAN DAERAH DENGANSISTEM PENGENDALIAN INTERNALSEBAGAI VARIABEL MODERASI

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PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH,KOMPETENSI SUMBER DAYA MANUSIA,PEMANFAATANTEKNOLOGI INFORMASI TERHADAP KUALITASLAPORAN KEUANGAN DAERAH DENGANSISTEM PENGENDALIAN INTERNALSEBAGAI VARIABEL MODERASI

RENATA AMBARWATI - Nama Orang; Anim Rahmayati - Nama Orang;

ABSTRACTThis study aims to examine the influence of regional financial accountingsystems, human resource competency, and use of information technology on thequality of local government financial reports with internal control systems asmoderating variables.The data used in this study is primary data. methods of collecting data usingquestionnaires distributed to respondents. The questionnaire was distributed to 80Klaten City Government Organization employees involved in the process ofpreparing financial statements. The data analysis method used in this study is theModerated Regression Analysis (MRA). The results of this study indicate that theinfluence of the regional financial accounting system and human resource has apositive and significant effect on the quality of the regional government's financialstatements and utilization of information technology has no positive and significanteffect on the quality of the government's financial statements. Area.The results of this study also indicate that the internal control systemmoderates the relationship between the effects of the regional financial AccountingSystem, while the internal control system is not able to moderate the effect ofinfluence of regional financial accounting systems , human resource competencyand the utilization of Information technology on the quality of regional governmentfinancial statements.Keywords: Influence of Regional Financial Accounting Systems, HumanResource Competency, Information Technology, The Quality of Local GovermentFinancial Reports, Internal Control System

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Judul Seri: -
No. Panggil: 2X6.2 REN p 23
Penerbit: SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023
Deskripsi Fisik: 21 cm, 122 halaman
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 2X6.2
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: Akuntansi Syariah
Info Detail Spesifik: -
Pernyataan Tanggungjawab: RENATA AMBARWATI

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