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HENRY KESUMA NUGRAHA
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THE EFFECTS OF HUMAN RESOURCE QUALITY, ACCOUNTING TECHNOLOGY, INTERNAL CONTROL AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS ON FINANCIAL STATEMENT QUALITY (An Empirical Study in SKPD Tasikmalaya City)
Abstrak (Bhs. Indonesia)
Government agencies at this time must keep track of accounting development in order to create accountability and transparency. One of its efforts is the delivery of the qualified government financial statements. The purposes of this study are to examine the relationship between human resource quality, accounting technology, internal control and implementation of government accounting standards, towards the financial statement quality in SKPD Tasikmalaya City. The samples are selected by Purposive Sampling Method. From 36 SKPD, only 24 SKPD are selected as samples for this study. Analytical tool used is multiple regression analysis. The results show that Human Resource Quality, Accounting Technology, Internal control and Implementation of Government Accounting Standards are positively influence on Financial Statement Quality. Quality of human resources is the most dominant variable influencing financial statement. As an effort to increase the quality of financial statement, each work unit of Local Government Agencies in Tasikmalaya City needs to pay attention on quality of human resources, accounting technology as well as internal control and implementation of government accounting standardss. It could be done by improving the intelligence capabilities of employees, increasing the employees‟ skills and their experience in applying the accounting technology, implementing the internal control system effectively and extra hard effort in improving implementation of government accounting standards continuously.
Abtrak (Bhs. Inggris)
Government agencies at this time must keep track of accounting development in order to create accountability and transparency. One of its efforts is the delivery of the qualified government financial statements. The purposes of this study are to examine the relationship between human resource quality, accounting technology, internal control and implementation of government accounting standards, towards the financial statement quality in SKPD Tasikmalaya City. The samples are selected by Purposive Sampling Method. From 36 SKPD, only 24 SKPD are selected as samples for this study. Analytical tool used is multiple regression analysis. The results show that Human Resource Quality, Accounting Technology, Internal control and Implementation of Government Accounting Standards are positively influence on Financial Statement Quality. Quality of human resources is the most dominant variable influencing financial statement. As an effort to increase the quality of financial statement, each work unit of Local Government Agencies in Tasikmalaya City needs to pay attention on quality of human resources, accounting technology as well as internal control and implementation of government accounting standardss. It could be done by improving the intelligence capabilities of employees, increasing the employees‟ skills and their experience in applying the accounting technology, implementing the internal control system effectively and extra hard effort in improving implementation of government accounting standards continuously.
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