Intan, Pratiwi dan Dewi, Pudji Rahayu THE INFLUENCE OF IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS, HUMAN RESOURCES COMPETENCE, AND AUDITOR INDEPENDENCE ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS OF PRINGSEWU REGENCY. In: SNA XXV KENDARI 2022, 7-9 SEPTEMBER 2022, KENDARI.
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Abstract
This study aims to determine the effect of Government Accounting Standards (X1),
Internal Control System (X2), Human Resources Competence (X3), and Auditor Independence
(X4) on the Quality of Local Government Financial Reports (Y). The population in this study
were BPKAD employees of Pringsewu Regency. The sample used as the respondent is the
Pringsewu Regency BPKAD employees as many as 42 people. The data used is primary data
in the form of a questionnaire. The data processing used descriptive statistical analysis and
multiple linear regression, which were processed from primary data using Eviews 10. This
study indicates that Government Accounting Standards have a significance value of t 0.08 >
0.05, Internal Control Systems has a significance value of t 0.20 > 0.05, Human Resources
Competence has a significance value of t 0.68 > 0.05. and Auditor Independence has a
significance value of t count of 0.01 < 0.05. The significance value of F is 0.000 < 0.05.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi D3 |
| Depositing User: | Dewi Pudji Rahayu |
| Date Deposited: | 08 Apr 2023 10:14 |
| Last Modified: | 08 Apr 2023 10:14 |
| URI: | http://repository.uhamka.ac.id/id/eprint/23860 |
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