CD Skripsi
Pengaruh Pelatihan Staf Keuangan, Pemanfaatan Teknologi Informasi, Komitmen Organisasi, Sistem Pengendalian Intern, Pemahaman Standar Akuntansi Pemerintah Dan Audit Internal Terhadap Kualitas Informasi Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah Kota Dumai)
This study aims to examine the effect of financial staff training, utilization of information technology, organizational commitment, internal control system, understanding of Government Accounting Standards and internal audit of the quality of financial report information. The respondent in this study is 34 Regional Organizations (OPD) of Dumai City. The data processing method used in this research is multiple regression analysis (multiple regressionanalysis). The number of this research is 136 respondents. The results of this study indicate that Financial Staff Training, 0.004, Information technology utilization, 0.024, Organizational Commitment, 0.021, Understanding of Government Accounting Standards 0.012, have a significant effect on the quality of financial report information, while the Internal Control system, 0.421, 0.187 Internal Audit, has no effect significant to the quality of financial statement information. It can be seen that the coefficient of determination R2 (Adjusted R Square) is 0.288 or 55.9%. In other words, the Influence of Financial Staff Training, Information Technology Utilization, Organizational Commitment, Internal Control Systems, Understanding of Government Accounting Standards and Internal Audit on Information Quality of Financial Statements is 55.9% while the remaining 44.1% is determined by other factors, beyond the variables studied.
Keywords: Financial Staff Training, Information Technology Utilization, Organizational Commitment, Internal Control System, Understanding Government Accounting Standards, Internal Audit, Quality of Financial Statement Information
Tidak tersedia versi lain