CD Skripsi
Pengaruh Komitmen Organisasi, Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Pengendalian Internal Akuntansi Terhadap Keandalan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintahan Kota Bukittinggi)
This study aims to investigate the influence of the influence of organizational commitment, the quality of human resources, utilization of information technology, accounting and internal control of the reliability of financial reporting of local government (city government empirical study on bukittinggi.
This study uses primary data by distributing questionnaires as many as 66 copies to the Head of Agency / Department, Head of Finance, and Treasurer at SKPD Government of Bukittinggi. Of these, questionnaires received back is 58 copies (87.88%), while questionnaires were not returned is 8 copies (12:12%). Questionnaires which can not be processed as much as 2 copies (3:03%) because the questionnaire was not completed by the respondents, so that questionnaires filled out completely and can be processed is 56 copies (84.85%). Data collected were analyzed using multiple regression analysis with analysis SPSS version 20.
The results provide evidence that information technology does not affect the reliability of financial reporting of government at a significance level (α) of 5%. While the commitment of the organization, the quality of human resources, and internal accounting controls a significant effect on the reliability of financial reporting of government at a significance level (α) of 5%.
Keywords: organizational commitment, the quality of human resources, utilization of information technology, internal accounting controls, and financial reporting reliability of government.
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