PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) terhadap KUALITAS LAPORAN KEUANGAN (KLK)

Authors

  • Lambok Vera Riama Pangaribuan Firmansyah Muhammad Danial Jurusan Akuntansi, , Politeknik Negeri Sriwijaya

DOI:

https://doi.org/10.5281/zenodo.3840834

Keywords:

HR Competency, SAKD, Quality of Financial Statements area

Abstract

This study aimed to  examine the effect of the application of The Influence of Human Resources

Competition and Region Financial Accounting System towards the Quality of Financial Statement in Palembang  City.  The  population  in  this  study  is  the  Regional  Working  Units  (on  education) District.Fifty Cities. The sample of this study are 87 respondents that obtained from the head of the sub- section of finance, treasurer, and staf, but only 60 questionnaires can be processed. The data was collected by distributing questionnaires to the respondents directly concerned. Analysis technic of the data used is multiple linearregression with SPSS 20. The results showed: that the competency of HR positive significant effect on the quality of the financial reporting area. While the application of positive SAKD no significant effect on the quality of the financial reporting area.

Author Biography

  • Lambok Vera Riama Pangaribuan Firmansyah Muhammad Danial, Jurusan Akuntansi, , Politeknik Negeri Sriwijaya
    Akuntansi

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Published

2018-08-08

Issue

Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI

Section

Articles

How to Cite

Muhammad Danial, L. V. R. P. F. (2018). PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) terhadap KUALITAS LAPORAN KEUANGAN (KLK). Jurnal Riset Terapan Akuntansi, 1(2), 106-112. https://doi.org/10.5281/zenodo.3840834