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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN
 
Creator Agatha, Kiki Veronica
Diana, Nur
Mawardi, M. Cholid
 
Description ABSTRACTThis study aims to explain the Effect of Human Resource Competence, Application of Government Accounting Standards and Good Governance on the Quality of Financial Statements at the Regional Financial and Asset Management Agency (BPKAD) of Tulungagung Regency. Variables in this study are Human Resource Compensation, Government Accounting Standards, Good Governance and Quality of Financial Statements. Data collection methods in this study used a questionnaire. The sampling technique used in this study is purposive sampling. The questionnaires were distributed as many as 73 questionnaires, there were no questionnaires that did not return, as many as 73 returned questionnaires and the number of questionnaires that did not fit the criteria 21 so that the questionnaires that could be processed amounted to 52 questionnaires. Data analysis uses multiple linear regression analysis. The results of this study indicate that the independent variable Human Resource Compensation, Government Accounting Standards, Good Governance has a positive effect on the variable quality of financial statements. Keywords: Human Resource Compensation, Government Accounting Standards, Good Governance, Quality of Financial Statements.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-14
 
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/8416
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8416/6976
 
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