Kinerja
Vol 20, No 2 (2016): Kinerja

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

Setyowati, Lilis (Unknown)
Isthika, Wikan (Unknown)
Pratiwi, Ririh Dian (Unknown)

Article Info

Publish Date
20 Dec 2016

Abstract

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

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Journal Info
Kinerja
Website

Abbrev

kinerja

Publisher

Universitas Atma Jaya Yogyakarta

Subject

Economics, Econometrics & Finance

Description

KINERJA (ISSN Online: 2549-1709; ISSN Printed: 0853-6627) is an international journal published twice a year in March and September, hosted and managed by the Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. It was first published in June 1996. KINERJA provides a forum for ...