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PENGARUH PENERAPAN PSAK 45, KOMPETENSI SUMBER DAYA MANUSIA, PENGENDALIAN INTERNAL, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN ORGANISASI SEKTOR PUBLIK (STUDI EMPIRIS PADA YAYASAN-YAYASAN DI KABUPATEN MALANG)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENERAPAN PSAK 45, KOMPETENSI SUMBER DAYA MANUSIA, PENGENDALIAN INTERNAL, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN ORGANISASI SEKTOR PUBLIK (STUDI EMPIRIS PADA YAYASAN-YAYASAN DI KABUPATEN MALANG)
 
Creator Safitri, Dela Aprilia
Maslichah, Maslichah
Afifudin, Afifudin
 
Description Abstract             This research aimed at examining: (1) the impact of the adoption of PSAK No.45 on quality of financial report, (2) the impact of the human resources competence on quality of financial report, (3) the impact of internal control system, (4) the Effect of the use of information technology on the quality.The population of this research were 40 social foundations in Buleleng Regency. The sampling technique in this research was purposive sampling technique with number of respondents totaled 30 respondents. Quantitative method was applied in this research with primary data collected from questionnaires and measured using likert scale. The technique of data analysis applied was t test using SPSS 14.0 for Windows.The result of the analysis showed that (1) the adoption of PSAK no.45 had positive and significant impact on the quality of financial report, (2) the human resources competence had positive and significant impact on the quality of financial report, (3) internal control system did not have impact on the quality of financial report, (4) information technology had positive and significant impact on the quality of financial report . Key words: adoption of PSAK No.45, human resources competence, internal control system, Information technology, quality of financial report
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-02-11
 
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/2377
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/2377/2224
 
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