FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI. (Studi Empiris Pada SKPD Kabupaten Blitar)

Endah Sayekti, Retno and Nuzul Ainy, Rintan (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI. (Studi Empiris Pada SKPD Kabupaten Blitar). Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

Research aims to obtain empirical evidence of applying government’s internal control system, human resources, regional financial accounting system, and the role of internal audits on the quality of the local government financial reports with a commitment organization as moderation in SKPD of Blitar Regency. This research using data primary. The population in this study were employees of the Regional Work Unit (SKPD) of Blitar Regency. Analysis of the data used in this research is regression with moderating variables (MRA) with the help of software SPSS version 25 and sampling was done by purposive sampling. The results of this study indicate that government’s internal control system, human resources, regional financial accounting system, and the role of internal audits have a positive effect on the quality of local government financial reports. Organizational commitment moderates the influece of human resources on the quality of local government financial reports and organizational commitment does not moderate the effect of government’s internal control system, regional financial accounting system, and the role of internal audits on the quality of local government financial reports

Item Type:	Thesis (Bachelor)
Subjects:	H Social Sciences > HB Economic Theory
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	publikasi uad
Date Deposited:	28 Sep 2019 01:50
Last Modified:	28 Sep 2019 01:50
URI:	http://eprints.uad.ac.id/id/eprint/14904

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