Wulandari, Eka (2026) PENGARUH KEMANDIRIAN KEUANGAN DAN TEKANAN FISKAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KUALITAS SUMBER DAYA MANUSIA (SDM) SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to examine the influence of financial independence and fiscal pressure on the quality of local government financial reports, and to examine whether human resource quality (HR) moderates this relationship. This study employed a quantitative approach with secondary data obtained from local government financial reports, official local government websites, and other relevant official sources. The study population comprised all provincial governments in Indonesia for the period 2022–2024.
The sample was selected using a purposive sampling method based on specific criteria, resulting in 34 provincial governments, with a total of 102 observations. Data analysis was performed using EViews 14 software using binary logistic regression. The results showed that financial independence and fiscal pressure did not significantly influence the quality of local government financial reports. Furthermore, human resource quality did not moderate the influence of either financial independence or fiscal pressure on the quality of local government financial reports.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Tama, Annafi Indra 0427068706 |
| Keywords / Kata Kunci: | Kemandirian Keuangan, Tekanan Fiskal, Kualitas Laporan Keuangan, Kualitas Sumber Daya Manusia (SDM) |
| Subjects: | Akuntansi Keuangan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Eka Wulandari |
| Date Deposited: | 06 Aug 2026 02:47 |
| Last Modified: | 06 Aug 2026 02:47 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10442 |
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