ANALISIS PENGARUH LATAR BELAKANG PENDIDIKAN, PELATIHAN, DAN PENGALAMAN KERJA TERHADAP TINGKAT PEMAHAMAN SAP BERBASIS AKRUAL PADA PEMERINTAH KOTA SOLOK

Chichi, Beta Octesa (2016) ANALISIS PENGARUH LATAR BELAKANG PENDIDIKAN, PELATIHAN, DAN PENGALAMAN KERJA TERHADAP TINGKAT PEMAHAMAN SAP BERBASIS AKRUAL PADA PEMERINTAH KOTA SOLOK. Masters thesis, Universitas Andalas.

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Abstract

The purpose of this study was to determine the effect of educational background, training, and work experience to the understanding of governmental accounting accrual of the employees of financial administration, as well as how financial administrators placement policies in Solok city government. This study uses a combination of quantitative and qualitative methods. Quantitative methods using multiple regression model by distributing questionnaires to 80 people consisting of 40 officials from the financial administration of SKPD (PPK-SKPD) and 40 staff of PPK-SKPD in Solok city government. While the qualitative research results obtained by conducting interviews with several informants associated with this research. The results showed that the educational background, training, and work experience influence the understanding of the government accounting accrual of the employees of financial administration in Solok city government. Staffing policies already referred to the applicable legislation, but in practice has not prioritized the educational background, training, work experience and competence of the employees. It is necessary for evaluation of the financial administration staffing by concidering the issues above in supporting implementation of accrual-based government accounting standards in financial reporting. Keywords : educational background, training, work experience, level of understanding, and staffing policy.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Pascasarjana (Tesis)
Depositing User: s2 akuntansi akuntansi
Date Deposited: 22 Aug 2016 04:34
Last Modified: 22 Aug 2016 04:34
URI: http://scholar.unand.ac.id/id/eprint/15050

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