Hikma HS, Nurul (2020) PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MAKASSAR. Diploma thesis, UNIVERSITAS NEGERI MAKASSAR.
|
Text
Jurnal Ilmiah- Nurul Hikma HS -1592041016.pdf Download (376kB) | Preview |
Abstract
This research aimed to study the influence of internal control systems and human resources competence on the quality of the Makassar city government's financial statements. The variables of this research were internal control systems as a first independent variable, human resources competence as a second independent variable, and the quality of financial statements as a dependent variable. The population in this research was Makassar City Regional Government which carries out its activities in the field of accounting / financial administration. The sampling technique used a purposive sampling method. The sample on this research was the Regional Financial and Asset Management Agency (BPKAD) employees in Makassar city. The data were collected through questionnaires and documentation. The data analyzed using an instrument test, classic assumption test, and hypothesis test. The result of this research showed that the internal control systems and human resources competence simultaneously had a significant effect on the quality of financial statements with a significant value < 0,05. Internal control systems partially had a significant effect on the quality of financial statements with a significant value < 0,05 and human resources competency partially had a significant effect on the quality of the financial statements with a significant value < 0,05. The result of the coefficient of determination test (R2 ) by 0,633 (63,3%). It means that the influence of internal control systems and the competence of human resources on the quality of financial statements was 63,3% while the remaining 36,7% influenced by other factors not examined, and the internal control systems have dominantly influenced the quality of financial statements. Keywords: Internal Control Systems, Human Resources Competence, Quality of Financial Statements
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | FAKULTAS EKONOMI > Pendidikan Akuntansi |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | Pustakawan Amaluddin Zaihal |
| Date Deposited: | 13 Feb 2020 03:02 |
| Last Modified: | 13 Feb 2020 03:02 |
| URI: | http://eprints.unm.ac.id/id/eprint/16998 |
Actions (login required)
 |
View Item |
