PENGARUH AUDIT INTERNAL DAN KOMPETENSI STAF AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Survei pada Organisasi Perangkat Daerah di Pemerintah Kabupaten Cianjur)
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Date
2016-05
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Tesis Program Magister Akuntansi Universitas Widyatama Bandung
Abstract
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%.
Description
Keywords
Internal Audit, Accounting Staff Competence, Quality of Financial Statements