PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENDAPATAN DAERAH KABUPATEN MAJENE
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui
BesarnyaPengaruh Kompetensi SDM dan Sistem Pengendalian Intern
Terhadap Kualitas Penyajian Laporan Keuangan Pada Badan
Pendapatan Daerah Kabupaten Majene. Teknik pengumpulan data
yang digunakan yaitu angket, obeservasi dan dokumentasi teknik
analisis data digunakan yaitu analisis Regresi Linear Berganda. Hasil
penelitian menunjukkan Kompetensi SDM dan Pengendalian Intern
berpengaruh Positif dan Signifikan terhadap Kualitas Laporan
Keuangan Pada Kantor Badan Pendapatan Daerah Kabupaten
Majene.
Kata kunci: Kompetensi SDM, Pengendalian Intern, Laporan
Keuangan
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
