Browsing by Author "Hermansyah, Segi Tabah"

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    PENGARUH AUDIT INTERNAL DAN KOMPETENSI STAF AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Survei pada Organisasi Perangkat Daerah di Pemerintah Kabupaten Cianjur)
    (Tesis Program Magister Akuntansi Universitas Widyatama Bandung, 2016-05) Hermansyah, Segi Tabah
    This study aims to: 1) the effect of internal audits of the Local Government Finance Report (LKPD) Cianjur regency; 2) determine the competence of accounting staff in the regional organization of the Local Government Finance Report (LKPD) Cianjur regency; 3) To analyze the influence of internal audit and accounting staff competence to the Local Government Finance Report (LKPD) Cianjur regency simultaneously. The statistical analysis used in this research is multiple linear regression analysis. Hypothesis testing is done by testing simultaneously and partially. Then inference executed by the data processing and hypothesis testing results. Based on the results of this study concluded that: 1) The internal audit significant effect on the financial statements of the Local Government (LKPD) Cianjur regency with the contribution of the influence exerted by 63.2%; 2) Competence accounting staff a significant effect on the financial statements of the Local Government (LKPD) Cianjur regency with the contribution of the influence exerted by 3.3%; 3) There is a significant effect of the internal audit and accounting staff competence on the financial statements of Local Government (LKPD) Cianjur regency with the influence exerted total of 66.5%.