PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, TINGKAT PENDIDIKAN, KUALITAS SUMBER DAYA MANUSIA, DAN PELATIHAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN SLAHUNG KABUPATEN PONOROGO

Kumalasari, chintya valientsy (2022) PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, TINGKAT PENDIDIKAN, KUALITAS SUMBER DAYA MANUSIA, DAN PELATIHAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN SLAHUNG KABUPATEN PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This research was conducted in Slahung District, Ponorogo Regency. This study uses a quantitative approach, namely data that can be calculated in the form of numbers. This quantitative method research aims to determine the effect of Understanding Government Accounting Standards, Education Level, Human Resource Competence and Training on the Quality of Village Financial Reports in Slahung District, Ponorogo Regency. The author's data analysis begins with the collection and processing of data in the form of a questionnaire with a Likert scale where the alternative answers of values 1 to 5 are scored on the answers to good questions regarding the Effect of Understanding Government Accounting Standards (X1), Education Level (X2), Resource Competence Humans (X3) and Training (X4) as well as the Quality of Village Financial Reports (Y). This study used a sample of 66 people. Based on the results of the discussion in accordance with the data managed by the multiple linear regression analysis model, it is concluded that; Based on the results of the t-test of the independent variable the effect of Understanding Government Accounting Standards, obtained the value of t count > t table, then Ho is rejected, meaning that there is an effect of Understanding Government Accounting Standards on the Quality of Village Financial Reports. Education level, the value of t count > t table, then Ho is rejected, meaning that there is an influence of Education Level on the Quality of Village Financial Reports. Human Resource Competence, the value of t count < t table means Ho is rejected, meaning that there is no influence of Human Resource Competence on the Quality of Village Financial Reports. Training, obtained the value of t arithmetic > t table then Ho is accepted, meaning that there is an effect of Training on the Quality of Village Financial Reports. Meanwhile, based on the results of the F test of the dependent variable on the Quality of Village Financial Reports, the value of F count > F table, then Ho is rejected, meaning that there is an effect of understanding Government Accounting Standards, Education Level, Human Resource Competence and Training together/simultaneously on the Quality of Financial Statements. Village.

Item Type: Thesis (Skripsi (S1))
Uncontrolled Keywords: Pemahaman Standar Akuntansi Pemerintahan, Tingkat Pendidikan, Kualitas Sumber Daya Manusia Dan Pelatihan
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: fe . userfe
Date Deposited: 18 Aug 2022 06:23
Last Modified: 18 Aug 2022 06:23
URI: http://eprints.umpo.ac.id/id/eprint/9586

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