E-JURNAL AKUNTANSI
Vol 27 No 3 (2019)

Pengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan

I Gusti Ayu Gita Saraswati (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ayu Nyoman Budiasih (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Jun 2019

Abstract

The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of Denpasar City. nonprobability sampling, which is saturated sampling, is a method of selecting samples used, the sample obtained is 108 respondents. Questionnaire is a data collection method used in this study. Respondents to this research questionnaire were to the head of department, head of the sub-section of finance and treasurer. The analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis it was found that good governance, HR competence and internal control systems had a positive influence on the quality of financial statements. Keywords: Financial report quality; good governance; human resource competence; internal control system

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...