sari, Lita Permata and Ediyanto, Ediyanto (2018) Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal dan Kualitas Laporan Keuangan Sektor Publik Kabupaten Situbondo. Jurnal Ekonomi dan Bisnis GROWTH, 16 (2). pp. 21-40. ISSN 0215-1030
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Abstract
his study aimed to getempirical evidence about the effect of treatment policyof employees on the effectiveness of internal controls and the quality of public sector financial statements.These samples included 102 respondentswho work and have a position as an officer of the financial administration and assets as well as treasurer of the regional work units (SKPD) Government of Situbondo District.The sampling technique used purposive sampling, that is choosing the sample with a sample of criteria that the sample involved at least 2 years experience in financial reporting in each SKPD.Methods of data collection is performed by questionnaires distributed directly.Data analysis using Path Analysiswith software SPSSversion 20. This study provided empirical evidence that the treatment policy of employees has positive effect on the effectiveness of internal controls. Instead, the treatment policy of employees has no effecton the quality of public sector financial statements.Moreover, empirical evidence showthatthe effect of treatment policy of employees on the quality of financial statements is mediated by the effectiveness of internal controls. It meaningsthat throughthe effectiveness of internal controls, the treatment policyof employeescan indirectly effecton thequality of financial statements.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Treatment Policy of Employees, Effectiveness of Internal Controls, Quality of Public Sector Financial Statements. |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi > S1 Manajemen |
| Depositing User: | p3m unars |
| Date Deposited: | 12 Nov 2019 05:33 |
| Last Modified: | 12 Nov 2019 05:35 |
| URI: | http://repository.unars.ac.id/id/eprint/69 |
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