PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PERSEPSI KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN BONDOWOSO

  • Rofiana Ulfa Badan Perencanaan Pembangunan Daerah Kabupaten Bondowoso
  • Raden Andi Sularso Fakultas Ekonomi dan Bisnis Universitas Jember
  • Yosefa Sayekti Fakultas Ekonomi dan Bisnis Universitas Jember
DOI: https://doi.org/10.19184/bisma.v11i2.6312

Abstract

Abstract: This study aimed to analyze the influence of the competencies of human resources that consisted of knowledge, skill, and attitude on the perceived quality of the financial statements generated by the administrators of Regional Work Unit (SKPD) of the Government of Bondowoso. The study was conducted in 58 (fifty eight) SKPDs in Bondowoso Regency Government.The sample consisted of 102 (one hundred and two) civil servants working in finance and planning department that responsible for completing the financial statements of SKPD. Data were analyzed using Structural Equation Modelling (SEM). Results showed that knowledge and attitude have significant effects on the perceived quality of financial statements while skill has no significant effect on the perceived quality of the financial statements.


Keywords:     Knowledge, Skill, Attitude, Perception, and Quality of Financial Statements.

Published
2017-05-08
How to Cite
ULFA, Rofiana; SULARSO, Raden Andi; SAYEKTI, Yosefa. PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PERSEPSI KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN BONDOWOSO. BISMA: Jurnal Bisnis dan Manajemen, [S.l.], v. 11, n. 2, p. 176 – 186, may 2017. ISSN 2623-0879. Available at: <https://jurnal.unej.ac.id/index.php/BISMA/article/view/6312>. Date accessed: 13 nov. 2024. doi: https://doi.org/10.19184/bisma.v11i2.6312.
Citation Formats
Issue
Vol 11 No 2 (2017)
Section
Articles

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