Jurnal Riset Terapan Akuntansi
Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) terhadap KUALITAS LAPORAN KEUANGAN (KLK)

Lambok Vera Riama Pangaribuan Firmansyah Muhammad Danial (Jurusan Akuntansi, , Politeknik Negeri Sriwijaya)



Article Info

Publish Date
08 Aug 2018

Abstract

This study aimed to  examine the effect of the application of The Influence of Human ResourcesCompetition and Region Financial Accounting System towards the Quality of Financial Statement in Palembang  City.  The  population  in  this  study  is  the  Regional  Working  Units  (on  education) District.Fifty Cities. The sample of this study are 87 respondents that obtained from the head of the sub- section of finance, treasurer, and staf, but only 60 questionnaires can be processed. The data was collected by distributing questionnaires to the respondents directly concerned. Analysis technic of the data used is multiple linearregression with SPSS 20. The results showed: that the competency of HR positive significant effect on the quality of the financial reporting area. While the application of positive SAKD no significant effect on the quality of the financial reporting area.

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Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...