RAHELD, CHRISTINE LUMBAN GAOL (2018) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN (STUDI EMPIRIS PADA HOTEL PASURUAN). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT The purpose of this study is to determine the effect of financial reporting quality factors such as Corporate Governance, Internal Audit Quality, Internal Control, External Audit Quality and Accountant Competence to the Quality of Financial Reporting in parsaw or simultaneously. The sample of this research is all employees of Pasuruan Hotel. With 30 respondents. Methods of data collection using questionnaires. This study used multiple linear regression analysis as an analytical technique with SPSS 21 tool. The results of this study indicate that the variables of corporate governance, quality of internal audit, internal control, external audit quality and accountant competence simultaneously affect the quality of financial reporting. While corporate governance, internal audit quality, internal control, external audit quality and accountant competence partially no significant effect on the quality of financial reporting, but for management variables and planning process significantly influence partially on the successful implementation of accounting information system. Keywords : corporate governance, internal audit quality, internal control, external audit quality, accountant competence, and quality of financial reporting.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:54
Last Modified:	13 Apr 2022 06:54
URI:	http://repo.itsm.ac.id/id/eprint/584

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