This Author published in this journals
All Journal JURNAL AKUNTANSI
Muzaddik, Muzaddik
JURNAL AKUNTANSI

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

Found 1 Documents
Search

PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI AKUNTANSI KEUANGAN (Studi Pada Satuan Kerja Di Wilayah Kantor Pelayanan Pembendaharaan Negara Kendari) Muzaddik, Muzaddik
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.951 KB)

Abstract

 ABSTRACTThis study aims to determine if the human resources and internal controls affect the quality of financial accounting information. This study was qualitative. The mehtod of data collection in this study was questionnaire.             The result showed that the human resources affects the quality financial accounting information with the value of regression coefficient of 0.160 and a significance 0f  0.018 (alfha 0.05). The internal control affects the quality of financial accounting information with the value of regression coefficient of  0.173 and significance of 0.030 (alfha 0.05). while the value of R Square was equal to 0.760, which means by 76% independent variables in this study could affect the dependent variables. Keywords : Human Resources, Internal Control, The quality of Financial information.