Image of Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Komitmen Organisasi, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Di Kabupaten Tanah Datar)
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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Komitmen Organisasi, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Di Kabupaten Tanah Datar)

This research aims to analyze the faktors that influence the quality of local government financial reports consisting of human resource competency, internal control systems, organizational commitment and the use of information technology on the quality of local government financial reports in the Tanah Datar Regency OPD. This research is research quantitative. The population in this study was all OPDs in Tanah Datar Regency. The sample in this research was 39 OPDs in Tanah Datar Regency using the saturated sampling method. The type of data used in this research is primary data. The data collection technique used a questionnaire with a total of 110 respondents. The analytical method used is multiple linear regression analysis. The results of this research show that the faktors of human resource competence, organizational commitment and use of information technology influence the quality of regional government financial reports, while the internal control system does not influence the quality of regional government financial reports. Therefore, it is hoped that this research can contribute to the growth of accounting literature and its findings will be useful for the Tanah Datar Regency OPD in improving the quality of financial reports.
Key words: quality of local government financial reports, human resource competency, internal control system, organizational commitment, utilizationt of information technology

Ketersediaan
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Perpustakaan Universitas Riau 2002112992
2002112992
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112992
Penerbit
Pekanbartu : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112992
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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