Pengaruh Ketidakpastian Lingkungan, Kompetensi Sumber Daya Manusia Dan Sarana Prasarana Terhadap Kualitas Laporan Keuangan (Survey Pada Opd Kabupaten Indragiri Hulu)

Permata Sari, Mawar (2022) Pengaruh Ketidakpastian Lingkungan, Kompetensi Sumber Daya Manusia Dan Sarana Prasarana Terhadap Kualitas Laporan Keuangan (Survey Pada Opd Kabupaten Indragiri Hulu). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of environmental uncertainty on the quality of financial reports, to determine the competence of human resources on the quality of financial reports, to determine infrastructure on the quality of financial reports, and to determine the effect of environmental uncertainty, competence of human resources and infrastructure on report quality. finance (Survey on OPD Indragiri Hulu Regency). This research is a quantitative research conducted by using a questionnaire. The research sample was 30 OPD in Indragiri Hulu Regency. The research data were analyzed using multiple linear regression with SPSS. Partially, environmental uncertainty variables affect the quality of financial reports in the OPD of Indragiri Hulu Regency, human resource competencies affect the quality of financial reports in the OPD of Indragiri Hulu Regency, and infrastructure influences the quality of financial reports in the OPD of Indragiri Hulu Regency. The results of this study indicate that the variables of environmental uncertainty, competence of human resources and infrastructure together influence the quality of financial statements (Survey on OPD Indragiri Hulu Regency).

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