Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Puskesmas di Kota Surabaya

Purwandari, Aprilia (2024) Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Puskesmas di Kota Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to find out how human resource competency, use of information technology, and internal control systems influence the quality of community health center financial reports in the city of Surabaya. This research uses quantitative research and the type of data used in this research is primary data with a data collection method in the form of a questionnaire. The population in this study was 2,924 community health center employees in the city of Surabaya with the research subjects being PPK, PPTK, revenue treasurer & expenditure treasurer, as well as accountants from each community health center. The number of samples in this study was 97 employees. The sampling technique used was simple random sampling. The data analysis technique uses SmartPLS 4.0. The research results show that the variables of human resource competency and internal control systems have a significant effect on the quality of financial reports, while the variable use of information technology shows that there is no significant effect on the quality of financial reports.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWidajantie, Tituk DiahNIDN0723016701tituk.widajantie.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Aprilia Purwandari
Date Deposited: 19 Jul 2024 02:41
Last Modified: 19 Jul 2024 02:41
URI: https://repository.upnjatim.ac.id/id/eprint/26604

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