PENGARUH SISTEM INFORMASI AKUNTANSI, PEMAHAMAN AKUNTANSI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM

Wardani, Nur Azizah Kusuma (2024) PENGARUH SISTEM INFORMASI AKUNTANSI, PEMAHAMAN AKUNTANSI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM. Other thesis, STIE Bank BPD Jateng.

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Abstract

This study aims to examine the effect of Accounting Information Systems, Accounting Understanding, and Quality of Human Resources with the Quality of MSME Financial Statements. Human Resources with the Quality of MSME Financial Statements. The population of this study is Micro, Small and Medium Enterprises (MSMEs) located in Kauman Square, Semarang City with a sample of 94 MSMEs and using primary data. Semarang City with a sample of 94 MSMEs and using primary data. The results showed that Accounting Information Systems, Accounting Understanding, and the Quality of Human Resources have a positive and significant effect on the Quality of Financial Statements. Keywords: Accounting Information System, Accounting Understanding, Quality of Human Resources, Quality of Financial Statements.

Item Type: Thesis (Other)
Additional Information: Penelitian ini bertujuan untuk menguji pengaruh Sistem Informasi Akuntansi, Pemahaman Akuntansi, dan Kualitas Sumber Daya Manusia dengan Kualitas Laporan Keuangan UMKM. Populasi dari penelitian ini adalah Usaha Mikro, Kecil, dan Menengah (UMKM) yang berada di Alun-alun Kauman Kota Semarang dengan sampel 94 UMKM dan menggunakan data primer. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi, Pemahaman Akuntansi, dan Kualitas Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan.
Uncontrolled Keywords: Sistem Informasi Akuntansi, Pemahaman Akuntansi, Kualitas Sumber Daya Manusia, Kualitas Laporan Keuangan.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 07 Sep 2024 05:23
Last Modified: 07 Sep 2024 05:23
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/2182

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