LESTARI, FUNGKI (2017) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN KEANDALAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus SKPD Kabupaten Bogor). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This research aims to know the affect the human resource competency and financial accounting system of quality financial reporting. The object for this research is employer units SKPD Bogor District in financial division. Collect data this research used a questionnaire survey. The questionnaire was delivered to 35 employees working units SKPD Bogor District in financial division, total 31 questionnaire returned complete and can be processed. The data collected were processed using smart PLS 3.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The result of hypothesis testing human resource competency, almost negligible relationship of quality financial reporting. While hypothesis testing financial accounting system, Moderate correlation, subtansial relationship of quality financial reporting. Keywords: human resource competency, financial accounting system, quality of financial reporting. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia dan keandalan system informasi akuntansi terhadap kualitas laporan keuangan. Objek penelitian ini adalah pegawai bagian keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Bogor. Pengumpulan data penelitian menggunakan survey kuesioner. Kuesioner ditujukan kepada 35 pegawai bagian keuangan sebanyak 35 kuesioner, 31 kuisioner kembali diisi lengkap dan diolah. Data dikumpulkan dan diolah menggunakan program smart PLS 3.0. Metode statistic yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda. Hasil pengujian hipotesis kompetensi sumber daya manusia hampir tidak berpengaruh terhadap kualitas laporan keuangan. Sedangkan hasil pengujian hipotesis keandalan system informasi akuntansi mempunyai pengaruh terhadap kualitas laporan keuangan. Kata Kunci : Kompetensi Sumber Daya Manusia, Keandalan Sistem Informasi Akuntansi, dan Kualitas Laporan Keuangan
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 17 014 |
| NIM/NIDN Creators: | 43213210006 |
| Uncontrolled Keywords: | Kata Kunci : Kompetensi Sumber Daya Manusia, Keandalan Sistem Informasi Akuntansi, dan Kualitas Laporan Keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 30 Jun 2022 08:25 |
| Last Modified: | 30 Jun 2022 08:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64240 |
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