Determinan Kualitas Laporan Keuangan Pemerintah Daerah pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Gresik

Saffanah, Veny Mufidatus (2024) Determinan Kualitas Laporan Keuangan Pemerintah Daerah pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Gresik. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to empirically prove the influence of human resource competence, use of information technology and implementation of the government's internal control system on the quality of local government financial reports. This research is quantitative research with primary data through distributing questionnaires. The population used in this research was all BPPKAD Gresik Regency employees totaling 108 employees. By using the purposive sampling method in selecting the sample, it resulted in 41 employees who met certain criteria. The analysis technique used is Partial Least Square (PLS) using SmartPLS 4.0 software. The research results show that human resource competence, use of information technology and implementation of the government's internal control system are able to improve the quality of local government financial reports.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSuhartini, DwiNIDN0715126802UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: VENY MUFIDATUS SAFFANAH
Date Deposited: 19 Jan 2024 08:38
Last Modified: 19 Jan 2024 08:38
URI: http://repository.upnjatim.ac.id/id/eprint/20287

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