Rosmawar Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis (S2) 2023 id Indonesia

Theses

THE EFFECT OF HUMAN RESOURCES CAPACITY, SAP APPLICATION, AND INTERNAL CONTROL ON THE QUALITY OF DISTRICT WORK UNIT FINANCIAL REPORTS (SKPK) SIMEULUE DISTRICT By: ROSMAWAR NPM : 2001203010034 Supervisor : 1. Dr. Aliamin, S.E., M.Si., Ak., C.A. 2. Dr. Nuraini A, S.E., M.Si., Ak., C.A. ABSTRACT This study aimed to determine the effect of (1) human resources, the application of SAP, and internal control jointly affecting the quality of financial reports, (2) examining the influence of human resources on the quality of reports finance, (3) examine the effect of the application of SAP on the quality of financial reports, (and 4) examine the effect of internal control on the quality of financial reports. This research will be conducted at the Simeulue Regency Apparatus Work Unit. The population in this study were all SKPKs of Simeulue Regency, namely 45 SKPKs of Simeulue Regency which consisted of 4 financial managers consisting of Budget Users (PA), Commitment Making Officers (PPK), Technical Activities Management Officers (PPTK), and Expenditure Treasurers. The sample selection was carried out by using a census technique on the elements of financial management in the SKPK of Simeulue Regency, with the characteristics of PA, PPK, PPTK, and Expenditure Treasurer. The results of the study prove that there is a simultaneous influence of HR capacity, the application of SAP, and internal control on the quality of financial reports at the Simeulue Regency Government SKPK, there is an influence of human resource capacity on the quality of financial reports, the application of SAP also affects the quality of financial reports and internal control as well affect the quality of the Simeulue Regency Government SKPK financial reports. Keywords: HR Capacity, SAP Implementation, Internal Control, and Financial Report Quality.   FINANCIAL REPORTS FINANCIAL STATEMENTS 657.3 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 113657 2023-08-24 16:25:38 2023-08-25 09:55:00 machine generated