Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 4 No. 1: November 2024

Analisis Determinan Kualitas Laporan Keuangan Kota Medan

Niken Wulandari (Universitas Pembangunan Panca Budi)
Suwarno Suwarno (Universitas Pembangunan Panca Budi)
Shella Pratiwi (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
02 Nov 2024

Abstract

This study aims to analyze the Internal Control System and HR Competence as determinants of the quality of financial reports. The research approach used is the quantitative method. This study uses primary data obtained from a survey of respondents. The population consists of 129 employees of the Medan City Financial and Regional Asset Management Agency with a sample of 35 people after going through a purposive sampling technique. Data analysis consists of data quality testing, classical assumption testing and hypothesis testing. The results of the study indicate that analyzing the Internal Control System and HR Competence partially or simultaneously has a significant effect on the quality of financial reports.

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Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...