PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP) TERHADAP KUALITAS LAPORAN KEUANGAN PUSKESMAS (Studi Kasus Pada Puskesmas di wilayah VI Jampangkulon Kabupaten Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Susanty, Luchy Cb
Subject
HF5601 Accounting
Datestamp
2018-11-30 06:57:13
Abstract :
Luchy Cb Susanty (3061311060) Universitas Muhammadiyah Sukabumi.The influence of human resource (SDM) competency and Government Accounting Standard implementation (SAP) to health center financial report quality. A case study of Jampangkulon 4th region health center of Sukabumi district. (Supervised by Ismet Ismatullah, S.E., M.Ak., CTA. and Rima Purwanti, S.E., M.M.). This research aimed to analyze the influence of human resource (SDM) competency and Government Accounting Standard implementation (SAP) to health center financial report quality. Variables that used in this research are human resource competency, Government Accountant Standard implementation, and health center financial report. A quantitative method was used with the assosiative approach. Samples of this research are head of the health center, head of administration, and health center finance department which in total 30 samples were taken by likert scaled questionairres. SPSS 24 for windows were used to analyse the data before the hypothesis statistically tested by Multiple linear regression. The results show that human resource competency and Government Accounting Standard implementation significantly affect the health center financial report. This is supported by the results of statistical analysis test with t test, F test and coefficient of determination which shows that t test for human resource competency significantly affect the health center financial report have sig value 0.064. While the results of government accounting standards implementation on significantly affect the health center financial report have sig value 0.001. And for the results of human resource competency and Government Accounting Standard implementation on the quality of health reports using the determination coefficient determination and get the result that the competence of human resources and the application of government accounting standards to the health center financial report of 68.3% and the rest 31.7 % influenced by other factors
Luchy Cb Susanty (3061311060) Universitas Muhammadiyah Sukabumi.The influence of human resource (SDM) competency and Government Accounting Standard implementation (SAP) to health center financial report quality. A case study of Jampangkulon 4th region health center of Sukabumi district. (Supervised by Ismet Ismatullah, S.E., M.Ak., CTA. and Rima Purwanti, S.E., M.M.). This research aimed to analyze the influence of human resource (SDM) competency and Government Accounting Standard implementation (SAP) to health center financial report quality. Variables that used in this research are human resource competency, Government Accountant Standard implementation, and health center financial report. A quantitative method was used with the assosiative approach. Samples of this research are head of the health center, head of administration, and health center finance department which in total 30 samples were taken by likert scaled questionairres. SPSS 24 for windows were used to analyse the data before the hypothesis statistically tested by Multiple linear regression. The results show that human resource competency and Government Accounting Standard implementation significantly affect the health center financial report. This is supported by the results of statistical analysis test with t test, F test and coefficient of determination which shows that t test for human resource competency significantly affect the health center financial report have sig value 0.064. While the results of government accounting standards implementation on significantly affect the health center financial report have sig value 0.001. And for the results of human resource competency and Government Accounting Standard implementation on the quality of health reports using the determination coefficient determination and get the result that the competence of human resources and the application of government accounting standards to the health center financial report of 68.3% and the rest 31.7 % influenced by other factors
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