CD Skripsi
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Komitmen Organisasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah
The research aims to examine The Influence of the Human resource capacity, information technology utilization, system of intern control, and organization commitment to information value of local government financial reporting. Respondents were the Chief of some office in Dumai Government. Out of 66 Questionnaires distribution and also 63 usable responses were gathered. That data are analyzed by multiple regression method and SPSS program version 19. The independent variables in this study of the human resource capacity, information technology utilization, system of intern control, and organization commitment is measured by likert scale to give score of 1-5. While the dependent variable of the information value of local government financial reporting is also measured by likert scale by giving a score of 1-5. The variable were examined are the influence of the human resource capacity, information technology utilization, system of intern control, and organization commitement to information value of local government financial reporting. The results of this research showed that the human resource capacity has no effect on information value of local government financial reporting with 0,057 significance, information technology utilization has an effect on information value of local government financial reporting with 0,001 significance, system of intern control has an effect on information value of local government financial reporting with 0,002 significance and organization commitment has an effect on information value of local government financial reporting with 0,03 significance The results of this research also showed that coefficient determinant is 80,5%. Each independent variables, gives the strong influence to dependent variable, it means independents variable could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as implementation of accounting government standard and others.
Keywords: Human resource capacity, the system of intern control, information technology utilization, commitment and information value
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