Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Pengendalian Internal, terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Kota Tebing Tinggi)
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Institusion

Universitas Sumatera Utara

Author

Harahap, Nurul Khadijah

Subject

Quality of Local Government Finance Report 

Datestamp

2018-12-14 01:24:32 

Abstract :
This study aims to determine the effect implementation of financial accounting system, the human resources competence, and control interns the quality report local government financial statements Tebing Tinggi. Assessing the effect implementation of financial accounting system, the human resources competence, and internal control of the government. The sample in this study were taken by the method of saturated samples. The questionnaire can be further processed as many as 36 questionnaires. Based on the results of questionnaire data processing using test data quality, descriptive statistical analysis, classic assumption test, the multiple linear regression analysis and test the hypothesis consisting of coefficient of determination, test F and test t. Research result are proved that the variables of the effect implementation of financial accounting system, the human resources competence, and internal control of the government are simultaneusly have a significant effect towards the quality report local government finance. Partially, the variable the effect implementation of financial accounting system have a significant effect towards the quality report local government finance, the human resources competence have a significant effect towards the quality report local government finance, and control intern have a significant effect towards the quality report local government finance.