PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Koperasi di Kabupaten Sukabumi)

Yuliana, Eva (2019) PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Koperasi di Kabupaten Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Eva Yuliana (1430611064) Muhammadiyah University of Sukabumi, Effect of the Implementation of Entity Financial Accounting Standards without Public Accountability (SAK ETAP) and Competence of Human Resources on the Quality of Financial Statements. (Advisor Mr. Sulaeman, SE., M.Sc., CA and Mr. Elan Eriswanto, SE., MM). This study aims to determine the effect of the application of Entity Financial Accounting Standards without Public Accountability (SAK ETAP) and the Competence of Human Resources on the Quality of Financial Statements in cooperatives in Sukabumi District. The variables used in this study are the application of SAK ETAP and human resource competencies as independent variables and the quality of financial statements as the dependent variable. The research methodology used is an associative method with a quantitative approach that uses an ordinal scale. The population in this study were all cooperative employees spread in Sukabumi Regency while the sample used was 93 people. The types of data used are primary data and secondary data. Primary data is obtained by observing and distributing questionnaires. From the results of questionnaire data that have been collected then processed using SPSS 24 software consisting of validity test, reliability test, normality test, simple linear regression test, t test and test coefficient of determination. The results showed that based on the t test for the first variable namely SAK ETAP obtained tcount > t table (0.960 > 1.986) so that Ho was rejected and Ha was accepted, human resource competencies were obtained tcount> t table (3.957> 1.986) so Ho was accepted and Ha was rejected. Simultaneously, the test results show the value of Fcount > Ftable (14,096> 3,096) so that together the application of SAK ETAP and human resource competencies have an influence on the quality of financial reports produced by cooperatives.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: SAK ETAP, HR Competence, Quality of Financial Statements
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 11 Apr 2019 02:41
Last Modified: 11 Apr 2019 02:41
URI: http://eprints.ummi.ac.id/id/eprint/881

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