Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada SKPD Kab. Lima Puluh Kota)
Abstract: This study aimed to
examine the effect of the application of the competency of human resources and
the quality of financial statements SAKD.
The population in this study is the Regional Working Units (on education)
District. Fifty Cities. The study sample was obtained from the head of the
sub-section of finance, treasurer, and staff, the importance of the respondents
75 respondents. The data was collected by distributing questionnaires to the
respondents directly concerned. Technical analysis of the data used is multiple
regression with SPSS 15.
The results showed: that the competency of HR positive significant effect
on the quality of the financial reporting area. While the application of
positive SAKD no significant effect on the quality of the financial reporting
area.
Penulis: Emilda Ihsanti
Kode Jurnal: jpakuntansidd140676
