MODUS-Jurnal Ekonomi dan Bisnis
Vol 30, No 1 (2018): MODUS

ANALISIS DETERMINASI KUALITAS LAPORAN KEUANGAN DAN HUBUNGANNYA DENGAN LAKIP SKPD DI KOTA JAMBI

Arisman, Arisman (Unknown)



Article Info

Publish Date
14 May 2018

Abstract

This study is to test correlation Government accounting standard, human resources, utilization of technology and accounting internal control to the quality of  local government financial reports and the correlation to accountability government office performance report.(LAKIP) at local government activity unit (SKPD) in Jambi. The Research sample are head departments/ sub departments/accounting section f at local government activity unit (SKPD) in Jambi, The Research data are collected from with purposive sampling. The research Resultsf in Kendall’W  showing that there’s a significant positive correlation betweent the Government accounting standart, human resources, utilization of technology and accounting internal control to the quality of  local government financial reports meanwhile the reank Spearman test showing that  application Government accounting standard, human resources, and accounting internal control to the quality of  local government financial reports partly when the utilization of technology has no correlation to quality local government financial reports and there is no correlation between quality local government financial reports with accountability government office performance report.(LAKIP) at local government activity unit (SKPD) in Jambi Keywords :   Government accounting standart Human Resources, Information Tecnology Utilization, Accounting Internal Control, And the quality of  local government financial reports,  accountability government office performance report.

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Journal Info

Abbrev

modus

Publisher

Subject

Economics, Econometrics & Finance

Description

MODUS Journal published twice a year in March and September. This journal publish empirical and conceptual research in the areas of accounting, economics, business and management and first published in 1983 by the Faculty of Economics, Universitas Atma Jaya Yogyakarta. This journal open to ...