ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Organisasi Perangkat Daerah Kota Palu) |
| Nama: KALSUM |
| Tahun: 2022 |
| Abstrak KALSUM, C 301 16 007. The Influence of Human Resources Competency and Internal Control System the Quality of Financial Statement (Survei in Regional Apparaturs Organization of Palu City). Guided by Abdul Pattawe as supervisor I and Jamaluddin as supervisor II. This study aims to test and analyze simultaneously and partially the influence of human resources competency and internal control system on the quality of financial statements. The method of this study is quantitative research. The population of this research is the regional apparaturs organization (OPD) of palu city, amounting to 41. In choosing sample of this research this study applied census sampling technique. Respondents in this study are the head of each OPD. The analysis tool a multiple liniear regression analysis method with help of 25.0 version of the spss statistic program. The result showed that simultaneously of human resources competency and internal control system had a significante effect on the quality of financial statements. The human resources competency partially has a significante effect on the quality of financial statements. The internal control system partially has a significante effect on the quality of financial statements. Keywords : Human Resources Competency, Internal Control System, Quality Of Financial Statements. |