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Pengaruh Kompetensi Aparatur Teknik Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Pada Badan Pengelolah Keuangan dan Aset Pemerintah Kota Makassar)

Author

Listed:
  • Sitepu, Nurul Aini
  • Sjahruddin, Herman
  • Idris, Muh. Hamzah

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Kompetensi Aparatur Teknik Akuntansi Terhadap Kualitas Laporan Keuangan. Pendekatan yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif yang dilakukan dengan cara eksplanatory research. 48 orang pegawai digunakan sebagai populasi, sampel yang dianalisis sejumlah 30 orang. Metode pengambilan sampel menggunakan metode sampel jenuh (sensus). Pengujian hipotesis menggunakan regresi sederhana (partial regression) dengan bantuan software statistical package for the social science (SPSS) Ver 16. Angket yang didistribusikan memanfaatkan Skala Ordinal yang diukur melalui Skala Likert point 5. Hasil penelitian memberikan bukti bahwa nilai koefisien regresi variabel Kompetensi aparatur teknik akuntansi sebesar 0,951 dengan nilai t-hitung sebesar 7,275 lebih besar dari nilai t-tabel yakni sebesar 2,052 sehingga dapat dinyatakan bahwa Kompetensi aparatur teknik akuntansi berpengaruh positif dan signifikan (0,000 < 0,05), dengan demikian dapat dijelaskan bahwa semakin baik kualitas laporan keuangan, semakin tinggi kompetensi Aparatur Teknik Akuntansi

Suggested Citation

  • Sitepu, Nurul Aini & Sjahruddin, Herman & Idris, Muh. Hamzah, 2017. "Pengaruh Kompetensi Aparatur Teknik Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Pada Badan Pengelolah Keuangan dan Aset Pemerintah Kota Makassar)," INA-Rxiv g3xcw, Center for Open Science.
    • Handle: RePEc:osf:inarxi:g3xcw
    DOI: 10.31219/osf.io/g3xcw
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