Sinaga, Christopher Natalius Hasiholan (2022) TINJAUAN ATAS DETERMINAN FINANCIAL REPORTING QUALITY BERBASIS META-ANALYSIS. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh variabel kompetensi sumber daya manusia, sistem pengendalian internal, standar akuntansi pemerintah, teknologi informasi, good governance, leverage, liquidity dan size terhadap kualitas laporan keuangan. Penelitian ini diambil dari 31 jurnal yang telah terpublikasi mulai dari tahun 2015 hingga tahun 2021 tentang kualitas laporan keuangan di Indonesia. Hasil penelitian menunjukkan bahwa variabel kompetensi sumber daya manusia, sistem pengendalian internal, standar akuntansi pemerintah, teknologi informasi, good governance, liquidity dan size berpengaruh negatif terhadap kualitas laporan keuangan dan variabel leverage berpengaruh negatif terhadap laporan keuangan.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | kualitas laporan keuangan, kompetensi sumber daya manusia, leverage, financial reporting quality, human resource competence |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Rahmat Hidayat |
| Date Deposited: | 28 Nov 2022 02:12 |
| Last Modified: | 28 Nov 2022 02:24 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/629 |
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