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Journal : Dinamika

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA LINGKUP PEMBAYARAN KPPN METRO Elmira Febri Darmayanti
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol 4, No 2 (2018): Jurnal Dinamika
Publisher : DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan

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Abstract

The purpose of this study is to investigate the possibility of cause and effect by observing and searching for causal factors through data and knowing whether the Competencies of Human Resources, Accounting Information Systems, Internal Control Systems partially and simultaneously affect the Quality of Financial Statements. The research used was quantitative research. This research was conducted using primary data. Respondents are 93 people came from 3 (three) areas of the KPPN Metro payment unit, namely East Lampung, Central Lampung, Metro City. Based on the results of the study, it was found that partially the Human Resource Competency variable had a significant positive effect on the Quality of Financial Reports, the Accounting Information System variable had a positive effect on the Quality of Financial Reports, while the variable that the Internal Control System had a significant negative effect on the Quality of Financial Statements. The Human Resource Competency, Accounting Information System, and Internal Control System variables simultaneously influence the Quality of Financial Statements.
Co-Authors Adellia Amanda Aditya Agung Budi Pratama Agnes Nova Liana Ahmad Nurrohman Al Amin, Muhammad Ridho Ali, Karnila Amelia, Shinta Andrianingsih, Retno Eka Angga Kurniawan Angga Kurniawan Anjani, Lita Aprilia Wahyuningrum Arisca, Naufal Audry Cahya Ranika Ayu Laraswati Azzahra, Cika Irlia Azzahra, Merissa Cahya, Nanang Nur Cahyani, Vanya Cika Irlia Azzahra Dani Anggoro Dani Anggoro Dewi Setiyaningsih Diana Puspita Durotun Nasikah Dwi Rahmanda, Ardian Rido Ermalia, Elda Desi Ersi Sisdianto Evi Wahyuni, Evi Fenny Thresia Fika Ramadhini Fitriani Fitriani Fitriani Fitriani Fitriani Fitriani Guritno, Ganda Happy Chandra Hardy, Arum Mutiara Herawati, Nurlina Herni Kurniawati Herni Kurniawati Indra Dwi Pramono Irawan, Daffa Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Jelita, Dinda Khairil Anwar Kurniawan, Muhammad Shuhada Laraswati, Ayu Lelawati, Nina Liana, Agnes Nova Lita Anjani Lukito Dwi Yuwono Lusi Herawati M. Ihsan Dacholfany MARIA BINTANG Nasikah, Durotun Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Nina Lelawati Nina Lelawati Nina Lelawati Nirmala, Maya Dwi Nurindah, Mita Pertiwi, Kinanti Eka Pradipta, Reyhan Singgih Prayoga, Duta Lintang Putri Handayani Putri, Pramesella Rahmat Fajar Ramdani Ramadani, Nafa Wulan Rendi Fedias Saputra Rolia, Eva Sahputra, Bagus Surya Salsabila, Zamira Sangidatus Sholihah Saputri, Wahyuni Sari, Adetia Novita Septiana, Nani Septiani, Siti Sholaahuddin, Amiin Sholaiha, Khusnatul SITI KHOLIFAH Sri Puspita Sari Sri Retnaning Rahayu Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Retnaninng Rahayu Suyanto Suyanto Suyanto Suyanto Wahyuningrum, Aprilia Yulita Zanaria, Yulita