PENGARUH PENERAPAN SAP, SAKD, SPIP SERTA KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN IMPLEMENTASI TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERATING PADA SKPD KOTA JAMBI

Marbun, Asrinauli (2025) PENGARUH PENERAPAN SAP, SAKD, SPIP SERTA KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN IMPLEMENTASI TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERATING PADA SKPD KOTA JAMBI. S1 thesis, S1 Akuntansi.

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Abstract

This study aims to obtain empirical evidence of the influence of SAP, SAKD, SPIP and HR competency implementation on the quality of financial reports with the implementation of information technology as a moderating variable in SKPD of Jambi City. The population in this study were all employees who were directly involved in the process of preparing and reporting financial reports. The sample in this study was determined using the purposive sampling method. This study used primary data in the form of questionnaires. Hypothesis testing used SPSS 26 for Windows software. The results of this study indicate that the implementation of SAP and SPIP does not have a significant influence on the quality of financial reports of the Jambi City regional government. While SAKD and HR Competence have a positive and significant influence on the quality of financial reports of the Jambi City regional government. The implementation of information technology is unable to moderate the influence of SAP, SPIP and HR Competence implementation on the quality of financial reports. The implementation of information technology is able to negatively moderate the influence of the Regional Financial Accounting System (SAKD) on the quality of financial reports of the Jambi City regional government. Keywords: SAP Implementation, SAKD, SPIP, HR Competence, Information Technology Implementation, LKPD

Type:	Thesis (S1)
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	ASRINAULI MARBUN
Date Deposited:	11 Mar 2025 03:35
Last Modified:	11 Mar 2025 03:35
URI:	https://repository.unja.ac.id/id/eprint/76070

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