Pengaruh Pemahaman Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, dan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo

Nugraha, Fikri Ary (2022) Pengaruh Pemahaman Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, dan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

ABSTRACT The government as an organization engaged in public services in its management must also carry out transparency and public accountability. Financial reports are media for an entity, in this case the government to be accountable for its financial performance to the public. This study uses a quantitative approach. The number of samples in this study amounted to 53 people who worked at BPKAD Sidoarjo Regency. The type of data used in this study is primary data in the form of questionnaires filled out by respondents. The analysis technique used is Partial Least Square (PLS). The results showed that understanding government accounting standards had an effect on the quality of financial reports. . Kayewords: Government Accounting Standards, Financial reports.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAndhaniwati, ErryNIDN0723125901UNSPECIFIED
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Fikri Ary Nugraha Ary
Date Deposited: 22 Jan 2024 08:05
Last Modified: 22 Jan 2024 08:05
URI: http://repository.upnjatim.ac.id/id/eprint/20533

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