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Sukiati, Wiwin
Program Studi Akuntansi FPEB UPI
Economics, Econometrics & Finance

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ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG Sukiati, Wiwin; Surya Fauzia Pertami, Yuli
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6738

Abstract

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and  factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.
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