Artikel Ilmiah : C1L010008 a.n. DIANITA DEVI
| NIM | C1L010008 |
|---|---|
| Namamhs | DIANITA DEVI |
| Judul Artikel | THE EFFECT OF HUMAN RESOURCE ABILITY, THE UTILIZATION OF INFORMATION TECHNOLOGY, AND MONITORING ON INFORMATION VALUE OF FINANCIAL REPORT (An Empirical Study at SKPD Purbalingga Regency) |
| Abstrak (Bhs. Indonesia) | Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis: (1) pengaruh latar belakang pendidikan akuntansi terhadap nilai informasi pelaporan keuangan, (2) pengaruh keahlian akuntansi terhadap nilai informasi pelaporan keuangan, (3) pengaruh pemanfaatan teknologi informasi terhadap nilai informasi pelaporan keuangan dan (4) pengaruh pengawasan terhadap nilai informasi pelaporan keuangan. Berdasarkan hasil analisis dan pembahasan, dapat disimpulkan bahwa: (1) Latar belakang pendidikan akuntansi berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; (2) keahlian akuntansi berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; (3) pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan; dan (4) pengawasan berpengaruh positif dan signifikan terhadap nilai informasi pelaporan keuangan. |
| Abtrak (Bhs. Inggris) | The aims of this research were to know and to analyze: (1) the effect of educational background of accounting on information value of financial report, (2) the effect of accounting expertise on information value of financial report, (3) the effect of the utilization of information technology on information value of financial report and (4) the effect of monitoring on information value of financial report. Based on the analysis result and discussion, it can be concluded that: (1) Educational background of accounting had positive and significant effect on information value of financial report; (2) accounting expertise had positive and significant effect on information value of financial report; (3) the utilization of information technology had positive and significant effect on information value of financial report; and (4) monitoring had positive and significant effect on information value of financial report. |
| Kata kunci | Human Resource Ability, Educational Background of Accounting, Accounting Expertise, The Utilization of Information Technology, Monitoring and Information Value of Financial Report. |
| Pembimbing 1 | Dr. Margani Pinasti, M.si, Ak. |
| Pembimbing 2 | Drs. I Wayan Mustika, M.si, Ak. |
| Pembimbing 3 | Bambang Setyobudi I, SE, M.si, Ak. |
| Tahun | 2016 |
| Jumlah Halaman | 19 |
| Tgl. Entri | 2016-03-30 19:41:07.164759 |