EFFENDI, FERANISA (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA BANDAR LAMPUNG (STUDI PADA SKPD KOTA BANDAR LAMPUNG). Skripsi thesis, IIB DARMAJAYA.
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Abstract
ABSTRACT The objective of this research was to determine the factors affecting the quality of Bandar Lampung government financial report. Sampling technique used in this research was the purposive sampling technique. The number of this sample used this research was 60 respondents of 17 Local Government Work Units. The data collecting technique was a survey method by using a questionnaire. Moreover, the data analysis technique was a multiple linear regression. The result of this research showed that the government accounting standard effectiveness affected the financial statement quality and the internal control system affected the financial statement quality. In addition, the human resource competence and the information technology did not affect the financial statement quality. Keywords: Government Accounting Standard Effectiveness, Human Resource Competence, Information Technology, Internal Control System, Financial Statement Quality
Item Type: | Thesis (Skripsi) |
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Subjects: | 600 Teknologi - Ilmu terapan > 650 Manajemen |
Divisions: | Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi |
Depositing User: | saring saring saring |
Date Deposited: | 09 Oct 2019 01:41 |
Last Modified: | 09 Oct 2019 01:41 |
URI: | http://repo.darmajaya.ac.id/id/eprint/598 |
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