{"data":{"id":797,"url":"https:\/\/repo.xbbh.net\/items\/797","status":"published","type":"thesis","title":"Pengaruh Kompetensi SDM, Implementasi PSAK No 109, Dan Tata Kelola Terhadap Kualitas Laporan Keuangan","title_alt":null,"abstract":"Penelitian ini bertujuan untuk mengetahui (1) kompetensi SDM, (2) implementasi PSAK\nNo 109, (3) tata kelola, (4) kualitas laporan keuangan, dan (5) Pengaruh secara simultan\nkompetensi SDM, implementasi PSAK No 109, dan tata kelola terhadap kualitas laporan\nkeuangan. Metode penelitian ini menggunakan metode deskriptif asosiatif dengan\npendekatan sensus pada Lembaga Amil Zakat (LAZ) Se-Kota Bandung. Hasil penelitian\nmenunjukkan bahwa : (1) kompetensi SDM di Lembaga Amil Zakat (LAZ) Se-Kota\nBandung sangat baik, (2) implementasi PSAK No 109 di Lembaga Amil Zakat (LAZ) SeKota Bandung sangat baik, (3) tata kelola di Lembaga Amil Zakat (LAZ) Se-Kota Bandung\nsangat baik, (4) kualitas laporan keuangan di Lembaga Amil Zakat (LAZ) Se-Kota\nBandung sangat baik, dan (5) secara simultan kompetensi SDM, implementasi PSAK No\n109, dan tata kelola berpengaruh signifikan sebesar 90,4% terhadap kualitas laporan\nkeuangan pada Lembaga Amil Zakat (LAZ) Se-Kota Bandung. Dimana besar pengaruh\nKompetensi SDM memiliki pengaruh sebesar 0,089 terhadap kualitas laporan keuangan;\nImplementasi PSAK No 109 memiliki pengaruh sebesar 0,030 terhadap kualitas laporan\nkeuangan; dan Tata Kelola memiliki pengaruh sebesar 0,173 terhadap kualitas laporan\nkeuangan, maka dapat dikatakan bahwa tata kelola memiliki pengaruh yang paling tinggi\nterhadap kualitas laporan keuangan","abstract_alt":null,"creators":[{"role":"author","family_name":"Purnamasari","given_name":"Linda Mauliana","orcid":null,"national_id":"A2021412RB2008"},{"role":"advisor","family_name":"Suharman","given_name":"Harry","orcid":null,"national_id":null},{"role":"advisor","family_name":"Saepudin","given_name":"Didin","orcid":null,"national_id":null}],"year":2018,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"master","publication_status":"published","refereed":null,"keywords":["kompetensi SDM","implementasi PSAK No 109","tata kelola","kualitas laporan keuangan"],"language":"id","subjects":[],"divisions":[{"code":"62101","name":"S2 Akuntansi","pddikti_code":"62101"}],"citation":"Purnamasari, Linda Mauliana (2018) Pengaruh Kompetensi SDM, Implementasi PSAK No 109, Dan Tata Kelola Terhadap Kualitas Laporan Keuangan. UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":4873456,"sha256":"dec27a2e1eff3911b734a6a691d64b284b3ffabf5930fd7ebc239b71d49dd962","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/797\/files\/1632\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":4911013,"sha256":"3482df8339207fb670032baccd4ce09a60c9177e4f227dad991a71d3c68c43b6","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/797\/files\/1633\/DAFTAR_ISI.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":133624,"sha256":"5b40e03712d1a803f124fe9597005bb4d5a115292c3cc24364527a9987048c29","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/797\/files\/1634\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-08-31T02:23:41+00:00","updated_at":"2026-10-31T06:29:46+00:00"}}