Eli Sintawati, - (2024) PENGARUH KOMPETENSI SDM, PENGGUNAAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN GARUT. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi SDM,
penggunaan teknologi informasi dan pengendalian internal terhadap kualitas
laporan keuangan pemerintah daerah di Kabupaten Garut. Jumlah sampel yang
digunakan dalam penelitian ini sebanyak 30 responden dengan metode kuantitatif
dan penentuan sampel adalah metode purposive sampling. Pengumpulan data
dilakukan dengan menyebarkan kuisioner kepada SKPD di Kabupaten Garut.
Kuisioner diisi oleh bagian keuangan atau akuntansi dan bagian pengendalian
internal. Data dalam penelitian ini diolah dengan menggunakan alat statistik yaitu
SmartPLS versi 4. Hasil penelitian ini menunjukkan bahwa kompetensi sumber
daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah
daerah di Kabupaten Garut, penggunaan teknologi tidak berpengaruh terhadap
kualitas laporan keuangan pemerintah daerah di Kabupaten Garut, dan
pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan
pemerintah daerah di Kabupaten Garut.
This study aims to determine the effect of HR competence, use of information
technology and internal control on the quality of local government financial reports
in Garut Regency. The number of samples used in this study was 30 respondents
with quantitative methods and sample determination was the purposive sampling
method. Data collection was carried out by distributing questionnaires to SKPD in
Garut Regency. The questionnaire was filled in by the finance or accounting
department and the internal control department. The data in this study were
processed using a statistical tool, namely SmartPLS version 4. The results of this
study indicate that human resource competence does not affect the quality of local
government financial reports in Garut Regency, the use of technology does not
affect the quality of local government financial reports in Garut Regency, and
internal control has a positive effect on the quality of local government financial
reports in Garut Regency.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=id ID SINTA Dosen Pembimbing: Nono Supriatna: 5995836 Toni Heryana: 5995980 |
| Uncontrolled Keywords: | Kompetensi Sumber Daya Manusia, Penggunaan Teknologi Informasi, Pengendalian Internal, Kualitas Laporan Keuangan Human Resources Competency, Use of Information Technology, Internal Control, Quality of Financial Reports |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting T Technology > T Technology (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Eli Sintawati |
| Date Deposited: | 01 Aug 2024 08:50 |
| Last Modified: | 01 Aug 2024 08:50 |
| URI: | http://repository.upi.edu/id/eprint/119559 |
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