Record Details

PENGARUH PEMAHAMAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) (Studi Kasus Pada Kantor BKAD Kota Malang)

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH PEMAHAMAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) (Studi Kasus Pada Kantor BKAD Kota Malang)
 
Creator Dekayanti, Santi Martia
Maslichah, Maslichah
Afifudin, Afifudin
 
Description This study was conducted to determine the effect of understanding accounting information systems, utilization of accounting information systems and human resource competencies on the quality of local government financial reports (LKPD). The method used is explanatory research, which is a research method that intends to explain the position of the variables studied and the influence between one variable and another, and the source of the data used is primary data, namely by distributing likert-scale questionnaires to employees of the Malang City BKAD Office. The collection used a purposive sampling method. The results of this study are the variables of Understanding Accounting Information Systems, Utilization of Accounting Information Systems, and Human Resource Competencies have a simultaneous and partial effect on the Quality of Local Government Financial Reports (LKPD). Keywords: The Influence of Understanding Accounting Information Systems, Utilization of Accounting Information Systems, and Human Resource Competence, and Quality of Local Government Financial Reports (LGFR).
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-07-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12122
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12122/9386
 
Rights Copyright (c) 2021 Jurnal Ilmiah Riset Akuntansi