Idayanti, Yeni (2022) Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Dana Program Bantuan Operasional Sekolah (BOS) Di Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to examine the effect of Human Resource Competence, Accounting Information Systems and Internal Control Systems on the Quality of Financial Reports of School Operational Assistance Program (BOS) Funds in Meranti Islands Regency. The population in this study were all schools that received BOS funds in Meranti Islands Regency, namely there were 252 schools and the number of samples used was 55 schools with 110 respondents. This sampling technique uses a purposive sampling technique. This research is a quantitative research using survey method. Data collection techniques by distributing questionnaires. The data analysis technique used is descriptive statistics, instrument testing, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of the study indicate that the competence of human resources has a positive and significant effect on the quality of the financial statements of the BOS program funds. The accounting information system has a positive and significant effect on the quality of the financial statements of the BOS program funds. The internal control system has no significant effect on the quality of the financial statements of the BOS program funds. It is known that the R-Square value is 0.534. This value means that the influence of the competence of human resources, accounting information systems and internal control systems on the quality of financial reports for the School Operational Assistance (BOS) program in the Meranti Islands Regency is 53.4% while the remaining 46.6% is influenced by other variables not examined in this study this research.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Human Resources Competence, Accounting Information Systems, Internal Control Systems, and Quality of Financial Reports | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Mohamad Habib Junaidi | ||||||
| Date Deposited: | 16 Dec 2022 08:31 | ||||||
| Last Modified: | 16 Dec 2022 08:31 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/18316 |
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