PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANGAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

Rhegita, Indah Purnama Sari and Toni, Nurhadianto (2020) PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANGAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH. Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.

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1. COVER.pdf

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9. ABSTRACK.pdf

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Halaman Persetujuan dan Pengesahan.pdf

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11. DAFTAR ISI.pdf

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13. BAB I.pdf

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14. BAB II.pdf

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15. BAB III.pdf

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16. BAB IV.pdf

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17. BAB V.pdf

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19. DAFTAR PUSTAKA.pdf

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20. LAMPIRAN.pdf

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Abstract

ABSTRACT THE INFLUENCE OF APPLICATION OF LOCAL GOVERNMENT ACCOUNTING SYSTEM, ACCOUNTING UNDERSTANDING, COMPLIANCE WITH LAWS, AND HUMAN RESOURCES COMPETENCE ON ACCOUNTABILITY OF GOVERNMENT AGENCY PERFORMANCE (Empirical Study on the Regional Apparatus Unit of East Lampung Regency) By RHEGITA INDAH PURNAMA SARI This study aimed to determine the influence of the local goverment accounting system, accounting understanding, compliance with laws and regulations, and human resource competence on the accountability of government agency performance. This study used primary data. Collecting data used questionnaires by using census technique. The population of this study was the Regional Apparatus Organization in East Lampung regency and the sample in this study was 69 respondents. This study was tested using multiple linear regression. The result shows 1). The application of the regional government accounting system has an influence on the accountability of government agency performance 2). Understanding of accounting influences the accountability of government agency performance 3). Compliance with laws and regulations does not influence the accountability of government agency performance 4). Human resource competence affects the accountability of government agency performance. Keywords : Performance Accountability, Application of Accounting System, Accounting Understanding, Compliance With Laws, and Human Resource Competence.

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Rhegita Indah Purnama Sari
Date Deposited: 30 Jun 2022 01:02
Last Modified: 30 Jun 2022 01:02
URI: http://repo.darmajaya.ac.id/id/eprint/7598

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