Akbar, Maulana (2025) PENGARUH TINGKAT PEMAHAMAN AKUNTANSI,KUALITAS SDM,SISTEM PENGENDALIAN INTERNAL, STANDAR AKUNTANSI KEUANGAN DAN PERAN BADAN PENGAWAS TERHADAP KUALITAS LAPORAN KEUANGAN BANK PERKREDITAN RAKYAT DI JEMBER JAWA TIMUR. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT This research aims to analyze the influence of accounting understanding, quality of human resources, internal control system of financial accounting standards and the role of supervisory bodies on the quality of financial reports. The population in this study were employees at five Rural Banks in Jember namely employees at BPR Wutama,BPR Nur Semesta, BPR Ady Jember, BPR Bapuri, and BPR wilis. The data analysis method uses multiple linear regression analysis with the help of SPSS Statistics 25. The results show that partially the variables understanding accounting, quality of human resources, financial accounting standards, and the role of supervisory bodies influence the quality of financial reports, while the internal control system has no influence on the quality of reports. finance. Simultaneously understanding accounting, quality of human resources, internal control systems, accounting standards. Keyword :Human Resources, Rural Banks, Quality of Financial Reports, Understanding of Accounting,
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 07:19 |
| Last Modified: | 17 Apr 2026 07:19 |
| URI: | http://repo.itsm.ac.id/id/eprint/1679 |
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