Putikasari, Hernanda (2023) Pengaruh Sistem Pengendalian Internal, Budaya Organisasi, dan Kompetensi Sumber Daya Manusia Pada Satuan Kerja Perangkat Daerah Kabupaten Semarang. Other thesis, STIE Bank BPD Jateng.
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Abstract
This study have a purpose to give empirical evidence about influence of Internal Control System, Organization Culture, and Competence of Human Resources on the quality of financial reports. The population in this study is regional work unit in Semarang Regency. The samples on this study were determined by the purposive sampling method, using a questionnaire obtained 60 respondent. The data analysis technique used is multiple linear regression. The result showed that the Internal Control System and Organizational Culture no had an effect on the quality of financial reports, while the Competence of Human Resources had an effect on the quality of financial reports. Keywords : Internal Control System, Organizational Culture, Competence of Human Resources, and Quality of Financial Reports
Item Type: | Thesis (Other) |
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Additional Information: | Penelitian ini dilakukan untuk menguji secara empiris mengenai Pengaruh Sistem Pengendalian Internal, Budaya Organisasi, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan. Populasi dalam penelitian ini adalah satuan kerja pemerintah daerah di Kabupaten Semarang. Sampel pada penelitian ini ditentukan dengan metode purposive sampling, menggunakan kuesioner yang diperoleh 60 responden. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan Sistem Pengendalian Internal dan Budaya Organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan Kompetensi Sumber Daya Manusia berpengaruh positif terhadap kualitas laporan keuangan. Kata Kunci : Sistem Pengendalian Internal, Budaya Organisasi, Kompetensi Sumber Daya Manusia, dan Kualitas laporan Keuangan |
Uncontrolled Keywords: | Internal Control System, Organizational Culture, Competence of Human Resources, and Quality of Financial Reports |
Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
Depositing User: | Wisudawan S1 |
Date Deposited: | 01 Sep 2023 07:08 |
Last Modified: | 01 Sep 2023 07:08 |
URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1353 |
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