Authors:

Ida Ayu Enny Kiranayanti, Ni Made Adi Erawati

Abstract:

“This study aims to determine the effect of the competence of human resources, internal control systems and an understanding of the regulation of government accounting system based akrualterhadap quality of local government financial reports Badung. The approach used in this study is the quantitative approach. Data used in this study are primary data and secondary data. Questionnaire submitted to the 108 employees of the District SKPD delinquent who works in accounting / finance, as many as 108 questionnaires (100%) again filled with lengakap and can be processed. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results showed that the competence of human resources, internal control systems, and an understanding of the regulation of accrual-based accounting system of government has a positive and significant impact on the quality of local government financial reports.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-18075

Published

2016-08-07

How To Cite

KIRANAYANTI, Ida Ayu Enny; ERAWATI, Ni Made Adi. PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH.E-Jurnal Akuntansi, [S.l.], v. 16, n. 2, p. 1290-1318, aug. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-18075. Date accessed: 28 Aug. 2025.

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Issue

Vol 16 No 2 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License