SKRIPSI AKS

Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Di Instansi Pemerintah Kabupaten Kebumen

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ABSTRACT

This study aims to examine the factors that influence the quality of regional
financial reports in the Kebumen District BPKAD. As well as knowing the efforts
made by the Government of Kebumen Regency to obtain fair opinions without
exceptions. These efforts need to get appreciation from local government officials.
The aim of this Government is to improve the reliability of the quality of the financial
statements produced, especially in terms of asset management.

The sample used in this study were 68 respondents with purposive sam-
pling technique in Kebumen Regency. Data was obtained by distributing qu-
estionnaires. Questionnaires returned were 60 questionnaires. The analysis tool uses

multiple linear regression with SPSS applications.
The results showed that the competence of human resources had a significant
positive effect on the quality of financial statements, while government accounting
standards, did not affect the quality of financial reports
Keyword: Quality of financial reports, human resource competencies, government
accounting standards

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 TOF p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 96 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

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 Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Tofik Cahyono

Versi lain/terkait

Lampiran Berkas

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