Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Intervening (Studi pada Pemerintah Kota Kupang)

KARAENG, Mukhdar (2022) Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Intervening (Studi pada Pemerintah Kota Kupang). Masters thesis, Universitas Katolik Widya Mandira Kupang.

	Text ABSTRAK.pdf Download (574kB)
	Text BAB I.pdf Download (492kB)
	Text BAB II.pdf Restricted to Repository staff only Download (799kB)
	Text BAB III.pdf Restricted to Repository staff only Download (388kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (781kB)
	Text BAB V.pdf Download (252kB)

Abstract

This study aims to determine the factors that affect the quality of the financial statements of the kupang city local government which arc mediated by the competence of Human Resources. This research uses quantitative methods. The sample in this study amounted to 64 people from the Kupang City Government's financial management apparatus. This study was conducted in a census or a total sample. Data is collected using questionnaires and documentation studies. Data from research results in analysis using descriptive statistical analysis and inferential statistics. The results of descriptive statistical analysis showed that the quality of the financial statements of the Kupang City government category was quite good (67.42%),, while the variable utilization of information technology (69.00%), the government's internal control system (68.75%). government accounting standards (68.13%) and human resource competence (68.02%) belonged to the good category. The results of inferential statistical analysis show that: 1) Utilization of information technology, government accounting standards, and human resource competencies has an insignificant effect on the quality of local government financial statements. Meanwhile, the government's internal control system has a significant effect on the quality of financial statements. 2) Human resource competence mediates the influence of information technology utilization on the quality of local government financial statements, while the government's internal control system and government accounting standards are not mediated by human resource competence to the quality of local government financial statements. The coefficient of determination (R2) shows that variables of human resource competence, utilization of information technology, government internal control systems and the application of government accounting standards accounted for 84. 8% in the quality of local government financial statements. while information technology variables, government internal control systems, and government accounting standards accounted for 81.5% of the Human Resources competency variable. Based on the results of this study, it is recommended that to improve the Quality of Financial Statements, the Kupang City Government should improve the competence of Human Resources financial managers, information technology, Government Internal Deposition Systems and Government Accounting Standards.

Actions (login required)

View Item