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Pengaruh System Komputerisasi Akuntansi, Kompetensi Sdm Bidang Akuntansi, Aksesibilitas Terhadap Kualitas Laporan Keuangan Di Kabupaten Majene Sulawesi Barat

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  • Hadijah, Sitti

Abstract

Penelitian ini bertujuan : (1) Menganalisis pengaruh System Komputerisasi Akuntansi terhadap kualitas laporan keuangan daerah Kab. Majene (2) Menganalisa Pengaruh kompetensi SDM bidang akuntansi terhadap kualitas laporan keuangan daerah Daerah Kab. Majene dan, (3) Menganalisa Pengaruh Aksesibilitas terhadap Kualitas Laporan Keuangan aparatur pemerintah Kab. Majene Penelitian ini merupakan penelitian Kausal dan lokasi penelitian adalah Kab. Majene dengan jumlah sampel yang refresentatif sebanyak 60 Responden dari 30 SKPD. Model Penelitian ini terdiri dari tiga hipotesis dengan menggunakan regresi berganda dari program Statistical Product an service Solution (SPSS) sebagai alat analisisnya. Hasil dari penelitian ini menunjukkan bahhwa : (1) System Komputerisasi Akuntansi mempunyai pengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah Kab. Majene, (2) Kompetensi SDM Bidang Akuntansi Berpengaruh positif terhadap kualitas laporan keuangan daerah Kab. Majene, (3) Aksesibilitas mempunyai pengaruh Positif dan signifikan terhadap kualitas laporan keuangan daerah di masing-masing SKPD Kab. Majene.

Suggested Citation

  • Hadijah, Sitti, 2017. "Pengaruh System Komputerisasi Akuntansi, Kompetensi Sdm Bidang Akuntansi, Aksesibilitas Terhadap Kualitas Laporan Keuangan Di Kabupaten Majene Sulawesi Barat," OSF Preprints sp8nw, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:sp8nw
    DOI: 10.31219/osf.io/sp8nw
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