CD Skripsi
Faktor - Faktor Yang Mempengaruhi Keandalan Pelaporan Keuangan Pemerintah Daerah (Survei Pada Skpd Kabupaten Pelalawan)
This research aims to examine the affect of , Human resource capacity, Information technology utilization, Intern control, local financial monitoring and comitmen organisation to reliability of financial reporting of local government. This research is motivated by the fact that the government financial reporting should provide informationreliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.
The population in this research are SKPD of Pelalawan regency. Sampling was conducted using a purposive sampling method and number of samples of 84 respondents (90,32%). The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.
The results of this study is showed that capacity of human resources, utilization of technology, internal accounting controls, local financial monitoring and comitmen organisation influence in partial in the reliability of financial reporting in Pelalawan regency.
Keywords: The reliability of financial reporting, Human resource capacity, Information technology utilization, Internal control system, local financial monitoring and comitmen organisation
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