Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang
| Main Authors: | Wahyudi, Faizin, Basri, Hasan |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Program Magister Akuntansi Unsyiah
, 2019
|
| Online Access: |
http://www.jurnal.unsyiah.ac.id/TRA/article/view/13997 http://www.jurnal.unsyiah.ac.id/TRA/article/view/13997/10589 |
| ctrlnum |
article-13997 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang</title><creator>Wahyudi, Faizin</creator><creator>Basri, Hasan</creator><description lang="en-US">The aim of this study was to examine the effects of capacity of human resource, the use of information technology and internal control system toward the reliability of financial reporting in the SKPD of Kota Sabang. This study was a census study, where the study used all elements of the population into research data. The population used in this study was all the accounting entity in the government of Kota Sabang which amount to 34 regional work units. The respondents in this study were the Head of SKPD which amount to 34 people. The results showed that the capacity of human resource, the use of information technology and internal control systems collectively have effects on the reliability of financial reporting in the SKPD of Kota Sabang.KEYWORDS : Human Resources, Use of Information Technology, Internal Control System and Reliability of Financial reporting</description><publisher lang="en-US">Program Magister Akuntansi Unsyiah</publisher><contributor lang="en-US"/><date>2019-07-05</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://www.jurnal.unsyiah.ac.id/TRA/article/view/13997</identifier><source lang="en-US">Jurnal Telaah dan Riset Akuntansi; Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi; 67-74</source><source>1693-3397</source><source>1693-3397</source><language>eng</language><relation>http://www.jurnal.unsyiah.ac.id/TRA/article/view/13997/10589</relation><rights lang="en-US">Copyright (c) 2019 Jurnal Telaah dan Riset Akuntansi</rights><recordID>article-13997</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Wahyudi, Faizin Basri, Hasan |
| title |
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang |
| publisher |
Program Magister Akuntansi Unsyiah |
| publishDate |
2019 |
| url |
http://www.jurnal.unsyiah.ac.id/TRA/article/view/13997 http://www.jurnal.unsyiah.ac.id/TRA/article/view/13997/10589 |
| contents |
The aim of this study was to examine the effects of capacity of human resource, the use of information technology and internal control system toward the reliability of financial reporting in the SKPD of Kota Sabang. This study was a census study, where the study used all elements of the population into research data. The population used in this study was all the accounting entity in the government of Kota Sabang which amount to 34 regional work units. The respondents in this study were the Head of SKPD which amount to 34 people. The results showed that the capacity of human resource, the use of information technology and internal control systems collectively have effects on the reliability of financial reporting in the SKPD of Kota Sabang.KEYWORDS : Human Resources, Use of Information Technology, Internal Control System and Reliability of Financial reporting |
| id |
IOS2077.article-13997 |
| institution |
Universitas Syiah Kuala |
| institution_id |
21 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Syiah Kuala |
| library_id |
603 |
| collection |
Jurnal Telaah dan Riset Akuntansi |
| repository_id |
2077 |
| subject_area |
Ekonomi |
| city |
KOTA BANDA ACEH |
| province |
ACEH |
| repoId |
IOS2077 |
| first_indexed |
2019-07-20T20:27:44Z |
| last_indexed |
2019-07-20T20:27:44Z |
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dc |
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1685757727676039168 |
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17.610468 |