Skripsi

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN PENGAWASAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA ORGANISASI PERANGKAT DAERAH PROVINSI SUMATERA SELATAN)

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Penilaian

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This study aims to test the effect of HR competence, utilization of accounting, Information Technology, good governance and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organization of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 OPDs with a total of 100 Respondents. The independent variables are HR competence, utilization of accounting Information Technology, good governance and internal supervision. Meanwhile, the dependent variable used is the quality of financial reports. This study uses a quantitative approach with the type of data in the form of primary data. The testing of this study uses the t Test (Partial) and F Test (Simultaneous) with the SmartPLS Version 4 analysis tool. The results of the study indicate that HR competence, utilization of accounting Information Technology, good governance and internal supervision have a significant positive effect on the quality of financial reports.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001501	T168799	T1687992025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1687992025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 124 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

laporan keuangan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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