Haq, Rima Angelia (2023) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENERAPAN ISAK 35 SEBAGAI VARIABEL PEMODERASI PADA ORGANISASI NONLABA DI KOTA SURABAYA. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
This study aims to determine the effect of human resource competence and internal control on the quality of non-profit organization reports with ISAK 35 as a moderating variable. In distributing the questionnaires used as primary data are orphanages and social foundations in the city of Surabaya. This research uses quantitative methods. The population in this study is unknown or unlimited so that in determining the sample using accidental sampling technique and found 100 respondents. The subject of this research or commonly called the respondent is the management of a non-profit organization whose role is to prepare financial reports. Questionnaires were distributed using the Google form which was filled out by the respondents. Data testing was carried out using SmartPLS 3.0 to test each variable. The results of the study show that human resource competence does not affect the quality of financial reports, internal control affects the quality of financial reports, Isak 35 does not moderate the relationship between human resource competence and financial reporting quality, Isak 35 does not moderate the relationship between internal control and financial reporting quality . Keywords : ISAK 35; Competence of Human Resources; Internal Control System; Financial Statements
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | RIMA ANGELIA HAQ | ||||||||
| Date Deposited: | 24 Jan 2023 03:16 | ||||||||
| Last Modified: | 24 Jan 2023 03:16 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/11284 |
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