Melola Discovery

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Jurnal

PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI AKUNTANSI KEUANGAN (Studi Pada Satuan Kerja Di Wilayah Kantor Pelayanan Pembendaharaan Negara Kendari)

JURNAL AKUNTANSI · Vol. 2 No. 1 (2017)

ISSN
2503-3069
Published
2017-10-27
Publisher
JURNAL AKUNTANSI
Language
eng

Abstract

ABSTRACTThis study aims to determine if the human resources and internal controls affect the quality of financial accounting information. This study was qualitative. The mehtod of data collection in this study was questionnaire. The result showed that the human resources affects the quality financial accounting information with the value of regression coefficient of 0.160 and a significance 0f 0.018 (alfha 0.05). The internal control affects the quality of financial accounting information with the value of regression coefficient of 0.173 and significance of 0.030 (alfha 0.05). while the value of R Square was equal to 0.760, which means by 76% independent variables in this study could affect the dependent variables. Keywords: Human Resources, Internal Control, The quality of Financial information.

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Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/AKUNTANSI/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI AKUNTANSI KEUANGAN (Studi Pada Satuan Kerja Di Wilayah Kantor Pelayanan Pembendaharaan Negara Kendari)</dc:title>
	<dc:creator>Muzaddik, Muzaddik</dc:creator>
	<dc:description xml:lang="en-US"> ABSTRACTThis study aims to determine if the human resources and internal controls affect the quality of financial accounting information. This study was qualitative. The mehtod of data collection in this study was questionnaire.             The result showed that the human resources affects the quality financial accounting information with the value of regression coefficient of 0.160 and a significance 0f  0.018 (alfha 0.05). The internal control affects the quality of financial accounting information with the value of regression coefficient of  0.173 and significance of 0.030 (alfha 0.05). while the value of R Square was equal to 0.760, which means by 76% independent variables in this study could affect the dependent variables. Keywords : Human Resources, Internal Control, The quality of Financial information.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-10-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2986</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI; Vol 2, No 1 (2017)</dc:source>
	<dc:source>2503-3069</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2986/2238</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI</dc:rights>
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