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Journal : Journal Research of Accounting

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN GIANYAR I Wayan Juniartha; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.394 KB) | DOI: 10.51713/jarac.v1i2.16

Abstract

This study aims to determine the effect of human resource competence and the application of regional financial accounting systems to the quality of financial statements in the Gianyar Regency, both partially and simultaneously, the number of employees used as samples in this study amounted to 45 people, the data used in this study are Primary data distributed through questionnaires. The results showed that partially or simultaneously human resource competency (X1) and the application of the regional financial accounting system (X2) had a positive effect on the quality of regional financial reports. The magnitude of the influence of human resource competence and the application of the regional financial accounting system by 54.4% while the remaining 45.6% is explained by other variables outside this research model.
Co-Authors A.A Putu Gede Raditya Pratama Aditana, I Kadek Arya Anak Agung Ayu Istri Kumala Dewi Anggriani, Ni Putu Antari, Ni Made Rini Arcana Putra, Wayan Heka Arita Wastiana Konda Ariyaningsih, Ni Nyoman Deni Arsani, Anggie Ayu Mas Wiliastini Ayu Talia Meranggi Ayu Trisna Dewi Gusti Agung Barlian Barung, Lodovikus Cahyani, Ni Made Diah Darmayanti, Ni Putu Eka Desak Putu Eka Pratiwi Desak Putu Eka Pratiwi Desak Putu Eka Pratiwi Dewa Ayu Devi Maharani Santika Dewi, Ni Komang Chandra Dewi, Ni Made Sinta Dewi, Sang Ayu Kadek Pitria Dicky Perdana Dinata, I Kadek Aditya Dinata, I Putu Indra Febriani, Ni Made Intan Gde Herry Sugiarto Asana Hadisaputra, Andreas Avellino Hardiyanti, Ayu Fitri I Dewa Ayu Devi Maharani Santika I G. B. Wahyu Nugraha Putra I Gede Suta Jaya Ambara I Gusti Agung Sri Rwa Jayantini I Gusti Ayu Agung Sintha Satwika I Gusti Ayu Vina Widiadnya Putri I Gusti Bagus Wahyu Nugraha Putra I Gusti Ngurah Deni Irawan I Gusti Putu Mahardika Putra I Kadek Adi Panaji I Ketut Kartiawan I Komang Sulatra I Komang Sulatra I Made Agus Wibawa Putra I Made Yogi Aditya Wiguna I Nyoman Anom Fajaraditya Setiawan, I Nyoman Anom I Putu Andri Permana I Putu Angga Andika Putra I Putu Deva Pradnyadita I Putu Gita Rusmana I Putu Yoga Jelantik Palguna I Wayan Resen Ida Bagus Gde Nova Winarta Ida Bagus Gde Nova Winarta Jayantini , I G. A. Sri Rwa Jayantini , I Gusti Agung Sri Rwa Juniartini, Ni Luh Putu K.Divyani Karminova Anggela Karya, I Wayan Sidha Komang Dian Puspita Candra Komang Dian Puspita Candra Komang Dian Puspita Candra, Komang Dian Puspita Luh Ayu Trisna Maharani Rika Lusiana, Ni Kadek Elva Made Iwan Indrawan Jendra Maharani, Putu Devi Maku, Serfus Evander Mery Kristiani Mete, Aloysius Andelo Nengah Landra Ni Kadek Parian Dewi Ni Kadek Tita Ni Ketut Kharisma Yulia Mahayani Ni Komang Arie Suwastini Ni Komang Ayu Suardani Ni Komang Eka Maheni Ni Luh Putu Juniartini Ni Luh Sintami Ni Made Arnita Putri Ni Made Verayanti Utami Ni Nyoman Deni Ariyaningsih Ni Putu Mitha Karunita Ni Putu, Ayu Wendiari Septika NI WAYAN SUASTINI Ni Wayan Suastini Ni Wayan Suastini Parayudha, I Gusti Ngurah Gilang Pratama, Sang Ade Satria Putra, I Gusti Ngurah Bagus Wahyu Nugraha Putra, Komang Yoshika Putri , IGA Vina Widiadnya Putu Armitha Widiyanthi Putu Desi Anggerina Hikmaharyanti Putu Gede Budiartha Riky Astina Rolandi, Alexandro Ronald Umbas Ryasmi, Ketut Gita Sang Ayu Kadek Pitria Dewi Santika, I Dw Ayu Devi Maharani Sari, Ni Kadek Purnama Sari, Ni Kadek Sintya Purnama Sari, Ni Putu Milla Supita Sari, Putu Indira Cika Mantika Septiarini , Komang Nindya Dewi Siti Nadila Marsya Somanasih, Kadek Sri Rwa Jayantini, I Gusti Agung Swandewi, Kadek Ayu System, Administrator Tanamal, Gabrielle Sarah Maria Teja, Nova Surya Triariningsih, Luh Putu Utami , Ni Made Verayanti Valentina, Ni Kadek Wibawa, I Gede Adi Guna Widiantari, Ni Pande Putu Erna Wijaya, I Kadek Yoga Winarta, Ida Bagus Gde Nova Wiraningsih, Ni Luh Ayu Yosefa Amung