| dc.contributor.advisor | YAYA, RIZAL | |
| dc.contributor.author | SARI, YASHINTA KUSUMA | |
| dc.date.accessioned | 2020-10-13T07:36:59Z | |
| dc.date.available | 2020-10-13T07:36:59Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/35566 | |
| dc.description | This study aims to determine the effect of Human Resources Competence, Accounting
Understanding, Utilization of Information Technology, and Effectiveness of the
Village Financial System (Siskeudes) on the Quality of Village Government Financial
Reports. This test uses the Quality of Village Government Financial Statements as the
dependent variable, as well as the variables of Human Resource Competence,
Accounting Understanding, Utilization of Information Technology, and Effectiveness
of the Village Financial System (Siskeudes) as an independent variable. The object of
this research is villages in Kebumen Regency. The research sample was 39 villages
with respondents from the village head, village secretary, village treasurer, Village
Financial System operators (Siskeudes) and section shief or head of affairs . This
study uses quantitative methods with primary data collection, using a questionnaire.
Sampling by convenience sampling. Based on the process of distributing
questionnaires obtained a sample of 151 respondents. Hypothesis testing in this study
uses multiple linear regression using the SPSS v.15 software application. The results
showed that human resource competence does not affect the quality of the financial
statements of the village government. Accounting understanding, utilization of
information technology and effectiveness of the village financial system (Siskeudes)
have positive and significant impact on the quality of village government financial
reports. | en_US |
| dc.description.abstract | This study aims to determine the effect of Human Resources Competence, Accounting
Understanding, Utilization of Information Technology, and Effectiveness of the
Village Financial System (Siskeudes) on the Quality of Village Government Financial
Reports. This test uses the Quality of Village Government Financial Statements as the
dependent variable, as well as the variables of Human Resource Competence,
Accounting Understanding, Utilization of Information Technology, and Effectiveness
of the Village Financial System (Siskeudes) as an independent variable. The object of
this research is villages in Kebumen Regency. The research sample was 39 villages
with respondents from the village head, village secretary, village treasurer, Village
Financial System operators (Siskeudes) and section shief or head of affairs . This
study uses quantitative methods with primary data collection, using a questionnaire.
Sampling by convenience sampling. Based on the process of distributing
questionnaires obtained a sample of 151 respondents. Hypothesis testing in this study
uses multiple linear regression using the SPSS v.15 software application. The results
showed that human resource competence does not affect the quality of the financial
statements of the village government. Accounting understanding, utilization of
information technology and effectiveness of the village financial system (Siskeudes)
have positive and significant impact on the quality of village government financial
reports. | en_US |
| dc.publisher | FEB UMY | en_US |
| dc.subject | COMPETENCE OF HUMAN RESOURCES | en_US |
| dc.subject | UNDERSTANDING OF ACCOUNTING | en_US |
| dc.subject | UTILIZATION OF INFORMATION TECHNOLOGY | en_US |
| dc.subject | EFFECTIVENESS OF THE VILLAGE | en_US |
| dc.subject | FINANCIAL SYSTEM (SISKEUDES) | en_US |
| dc.subject | QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTS | en_US |
| dc.title | PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA (Studi Empiris pada Pemerintah Desa di Kabupaten Kebumen) | en_US |
| dc.type | Thesis | en_US |
