SKRIPSI AKS
Pengaruh Sistem Informasi Keuangan Daerah, Kompetensi Pegawai, Pengawasan Keuangan dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah
ABSTRACK
This research aims to examine the influence of the use of regional
financial information systems, employee competence, regional financial
supervision and internal control on the quality of regional financial reports.
This research is quantitative with primary data. The data collection
method uses a questionnaire. The population in this study was the OPD of
Surakarta City. The sampling technique was purposive sampling technique with a
total of 95 respondents. The data analysis technique in this research uses Multiple
Linear Regression Analysis.
The results of this research show that regional financial information
systems have a positive effect on the quality of regional financial reports,
employee competence has a positive effect on the quality of regional financial
reports, regional financial supervision has a positive effect on the quality of
regional financial reports and internal control has no effect on the quality of
regional financial reports.
Keywords: Regional Financial Information System, Employee
Competency, Regional Financial Supervision, Internal Control, Quality of
Regional Financial Reports.
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