Open AccessPENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KOTA YOGYAKARTA)
Author(s) -
Dwi Sudaryati,
Sucahyo Heriningsih
Publication year - 2014
Publication title -
optimum jurnal ekonomi dan pembangunan
Language(s) - Uncategorized
Resource type - Journals
eISSN - 2613-9464
pISSN - 1411-6022
DOI - 10.12928/optimum.v4i2.7795
Subject(s) - accrual , accounting , competence (human resources) , probability sampling , simple random sample , business , moderation , human resources , population , business administration , psychology , management , economics , sociology , social psychology , demography , earnings
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