PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KOTA SURABAYA)

Putri, Andita Cahyasari Pradana (2022) PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KOTA SURABAYA). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The purpose of this study was to determine the effect of accountability, transparency and competence of human resources on the quality of financial reports at OPD Surabaya. This research is a quantitative research using questionnaires given directly to the sample using purposive sampling technique. as many as 40 respondents each 4 samples from 10 OPD Surabaya. Data analysis in this study used PLS-SEM to test the outer model (test the validity and reliability of all indicators of all variables) and the inner model (test hypotheses). The results of the study indicate that accountability is not significant to the quality of regional financial reports. Transparency is not significant to the quality of local government financial reports. Human resource competence has a significant positive effect on the quality of local government financial reports. Keywords: Accountability; Transparency; Human Resources Competence

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAkbar, Fajar SyaifulNIDN0722108002UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Andita Cahyasari Pradana Putri
Date Deposited: 31 May 2022 02:35
Last Modified: 31 May 2022 02:35
URI: http://repository.upnjatim.ac.id/id/eprint/6344

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