PENG: Jurnal Ekonomi dan Manajemen
Vol. 1 No. 1 (2024): JANUARY

Pengaruh Sumber Daya Manusia dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sukoharjo

Muhammad Rafieq (Sekolah Tinggi Ilmu Ekonomi Surakarta)
Azhari (Sekolah Tinggi Ilmu Ekonomi Surakarta)



Article Info

Publish Date
31 Jan 2024

Abstract

This research is to see the influence of Human Resources and Internal Control Systems on the Quality of Regional Government Financial Reports at the Sukoharjo Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD). The population and sample in this study were all BPPKAD Sukoharjo Regency employees. This research uses multiple linear regression analysis with primary data obtained using a data collection method using a questionnaire. The research results showed that human resources have an influence on the quality of local government financial reports, so that as human resource competency increases, the quality of local government financial reports will increase. And the internal control system also influences the quality of local government financial reports, this shows that the more the internal control system improves, the quality of local government financial reports will increase.

Copyrights © 2024






Journal Info

Abbrev

peng

Publisher

Subject

Economics, Econometrics & Finance

Description

Mengusung moto "Sinergi Pengetahuan untuk Kemajuan Ekonomi" adalah jurnal peer-review yang fokus di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Kewirausahaan, Akuntansi, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal ...