Jurnal Akuntansi
Vol 9, No 1 (2020): JURNAL AKUNTANSI

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

Hartono Hartono (STIE Muhammadiyah Jakarta)
Ramdany Ramdany (STIE Muhammadiyah Jakarta)

Article Info

Publish Date
02 May 2020

Abstract

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode ...