PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENDAPATAN DAERAH KABUPATEN MAJENE
Abstrak
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
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