?url_ver=Z39.88-2004&rft_id=1811031007&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KOMPETENSI+SUMBER+DAYA+MANUSIA%2C+SISTEM+INFORMASI+AKUNTANSI%2C+DAN+FAKTOR+POLITIK+TERHADAP+KUALITAS+LAPORAN+KEUANGAN+DAN+KINERJA+KEUANGAN+PEMERINTAH+DAERAH%0D%0A(Studi+Pada+Organisasi+Perangkat+Daerah+Di+Kota+Bandar+Lampung)%0D%0A&rft.creator=Tina+Aini+Syahmira+Lubis%2C++tinaaini1505%40gmail.com&rft.subject=330+Ekonomi&rft.description=%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AIn+the+era+of+globalization%2C+where+competition+levels+are+getting+higher+and+tighter%2C+it+encourages+each+government+agency+to+provide+useful+information+to+all+interested+parties.+One+important+instrument+used+to+present+government+agency+information+is+financial+reporting.+The+quality+of+financial+statements+is+measured+by+their+compliance+with+the+completeness+and+accuracy+standards+established+by+the+government+of+the+report's+publication.+Research+is+explanatory+research%2C+a+method+of+research+that+aims+to+develop+the+clarity+of+phenomena+occurring+at+a+source+and+to+find+answers+to+causal+relationships+between+variables+through+hypothesis+testing.+This+study+used+multiple+linear+regression+analysis+to+test+hypotheses+using+the+SPSS+(Statistical+Product+and+Service+Solution)+software+analysis+tool.+Research+data+types+use+primary+data+by+distributing+questionnaires.+Then+for+sample+acquisition+techniques+using+saturation+sampling+with+a+total+of+42+respondents.+The+results+of+the+first%2C+second%2C+third%2C+and+fourth+hypothesis+tests+were+not+proven%2C+while+the+results+of+the+fifth+and+sixth+hypothesis+tests+were+accepted.%0D%0A%0D%0AKeywords%3A+Competence%3B+Human+Resources%3B+Accounting%3B+information+system%3B+Political+Factor%3B+Quality+Of+Financial+Reports%3B+Financial+Performance%3B+Local+Governments%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0ADi+era+globalisasi%2C+dimana+tingkat+persaingan+semakin+tinggi+dan+ketat%2C+mendorong+setiap+instansi+pemerintah+untuk+memberikan+informasi+yang+berguna+bagi+semua+pihak+yang+berkepentingan.+Salah+satu+instrumen+penting+yang+digunakan+untuk+menyajikan+informasi+instansi+pemerintah+adalah+pelaporan+keuangan.+Kualitas+laporan+keuangan+diukur+dari+kesesuaiannya+dengan+standar+kelengkapan+dan+akurasi+yang+ditetapkan+oleh+pemerintah+penerbit+laporan+tersebut.+Penelitian+yang+dilakukan+adalah+explanatory+research%2C+yaitu+metode+penelitian+yang+bermaksud+mengembangkan+kejelasan+fenomena+yang+terjadi+pada+suatu+sumber+dan+mencoba+mendapatkan+jawaban+atas+hubungan+sebab+akibat+antar+variabel+melalui+pengujian+hipotesis.+Penelitian+ini+menggunakan+analisis+regresi+linear+berganda+untuk+menguji+hipotesis+dengan+menggunakan+alat+analisis+software+SPSS+(Statistical+Product+and+Service+Solution).+Jenis+data+penelitian+mempergunakan+data+primer+dengan+cara+menyebarkan+kuesioner.+Kemudia+untuk+teknik+perolehan+sampel+memakai+saturation+sampling+dengan+total+42+responden.+Hasil+pengujian+hipotesis+pertama%2C+kedua%2C+ketiga%2C+dan+keempat+tidak+terbukti%2C+sedangkan+hasil+pengujian+hipotesis+kelima+dan+keenam+dinyatakan+diterima.+%0D%0A%0D%0A%0D%0AKata+Kunci+%3A+Kompetensi%3B+Sumber+Daya+Manusia%2C+Akuntansi%3B+Sistem+Informasi%3B+Faktor+Politik%3B+Kualitas+Laporan+Keuangan%3B+Kinerja+Keuangan%3B+Pemerintah+Daerah%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2023-02-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70328%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70328%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70328%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Tina+Aini+Syahmira+Lubis%2C+tinaaini1505%40gmail.com++(2023)+PENGARUH+KOMPETENSI+SUMBER+DAYA+MANUSIA%2C+SISTEM+INFORMASI+AKUNTANSI%2C+DAN+FAKTOR+POLITIK+TERHADAP+KUALITAS+LAPORAN+KEUANGAN+DAN+KINERJA+KEUANGAN+PEMERINTAH+DAERAH+(Studi+Pada+Organisasi+Perangkat+Daerah+Di+Kota+Bandar+Lampung).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F70328%2F