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All Journal Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI PLAKAT : Jurnal Pelayanan Kepada Masyarakat Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Research in Accounting Journal
Fadrul, Fadrul
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research in Accounting Journal

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PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU) Yeni, Elfita; Irman, Mimelientesa; Fadrul, Fadrul
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.34

Abstract

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.
Co-Authors Achmad Tavip Junaedi agung Pramana Andi Andi Anton Anton Aprila, Bord Nandre Aslinda, Aslinda Asyari, Hasbi CH, Stephen Setiahady Chandra, Jennifer Chandra, Stefani Eddy, Pujiono Estu, Ahmad Zulkarnaen Estu, Ahmad Zulkarnain Gusrio Tendra Hadi, M. Fikry Hadi, Syukri Harry Patuan Panjaitan Hocky, Agus Howard, Howard Jahrizal Jayawarsa, A.A. Ketut Marlim, Yulvia Nora Mimelientesa Irman Miran, Ikas Musa, Sulaiman Natalia, Anita Nicholas Renaldo Nila Elfrida Harahap Novitriansyah, Bob Nurazizah, Febi Priyono Priyono Pujiono Pujiono Rahman, Sarli Rizaldi Putra Rizki Restu Setiyani Setyawan, Onny Suhardjo Sunardi Sunardi Veronica, Kristy Wahid, Nabila Wati, Yenny Wijaya, Felix Tirta Wilda Susanti William William Yeni, Elfita Yusrizal Yusrizal Yutiandry Rivai