Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Seprizal -
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH SISTEM PENGENDALIAN INTERNAL, SUMBER DAYA MANUSIA BIDANG AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN LAPORAN KEUANGAN SKPD (Studi Persepsian SKPD Se Kabupaten Agam) Seprizal -; Ria Nelly Sari; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effect of internal control system, human resources on accounting division, information technology utilization to reliability of financial statements. This research was opinion research, population of this research was SKPD’s accounting staff. Sampling method used was puposive sampling method. Statistical method to test the hypothesis was multiply regression using software SPSS 20. The result of this research showed internal control system and human resources on accounting division effects the reliability of financial statements but the information technology utilization was not effect the reliability of financial statements. The magnitude (R2) of internal control system, human resources on accounting division, and information technology to reliability of financial statements was 46,4 % and the remaining 53,6% effected by other variable.Keywords: internal control, human resources, information technology, and financial statements
Co-Authors Anak Agung Gede Sugianthara Ria Nelly Sari