Febriani, Yanti (2025) PENGARUH IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD, HUMAN RESOURCES COMPETENCY AND WORK EXPERIENCE TERHADAP QUALITY OF FINANCIAL REPORTS PADA PEMERINTAHAN KOTA JAMBI. S1 thesis, Universitas Jambi.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh implementation of government accounting standard, human resources competency and work experience terhadap quality of financial reports pada pemerintahan Kota Jambi. Objek pada penelitian ini adalah Organisasi Perangkat Daerah (OPD) yaitu instansi badan dan dinas pemerintahan Kota Jambi. Populasi pada penelitian ini adalah pegawai yang bekerja di bidang keuangan pada instansi badan dan dinas pemerintahan. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling, sampel pada penelitian ini berjumlah 119 orang responden. Analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji kualitas data yang terdiri dari uji validitas dan reliabilitas, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearita dan uji heteroskedastisitas, uji analisis regresi linear berganda dan uji hipotesis yang terdiri dari uji parsial (uji t) dan koefisien determinasi (R²), dengan alat analisis SPSS 30. Hasil penelitian ini menunjukkan bahwa implementation of government accounting standard dan work experience berpengaruh terhadap quality of financial reports pada pemerintahan Kota Jambi. Sedangkan human resources competency tidak berpengaruh terhadap quality of financial reports pada pemerintahan Kota Jambi. Kata kunci :Implementation of Government Accounting Standard, Human Resources Competency, Work Experience, Quality of Financial Reports This research aims to determine the effect of implementing government accounting standards, human resource competence and work experience on the quality of financial reports in the Jambi City government. The object of this research is the Regional Apparatus Organization (OPD), namely the Jambi City government agencies and services. The population in this study are employees who work in the financial sector at government agencies and services. The sampling technique in this research was purposive sampling, the sample in this research consisted of 119 respondents. The data analysis used in this research is descriptive statistical analysis, data quality tests consisting of validity and reliability tests, classical assumption tests consisting of multicollinearity normality tests and heteroscedasticity tests, multiple linear regression analysis tests and hypothesis tests consisting of partial tests (t tests) and coefficient of determination (R²), with SPSS 30 analysis tools. The results of this research indicate that the implementation of government accounting standards and work experience have a positive effect on the quality of Jambi City government financial reports. Meanwhile, human resource competency does not have a positive effect on the quality of financial reports in the Jambi City government. Keywords: Implementation of Government Accounting Standards, Human Resources Competency, Work Experience, Quality of Financial Reports.
| Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Keywords: Implementation of Government Accounting Standards, Human Resources Competency, Work Experience, Quality of Financial Reports. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
| Depositing User: | FEBRIANI |
| Date Deposited: | 10 Nov 2025 04:07 |
| Last Modified: | 10 Nov 2025 04:08 |
| URI: | https://repository.unja.ac.id/id/eprint/87540 |
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