CD Tesis

Analisis Faktor-Faktor Yang Mempengaruhi Nilai Informasi Laporan Keuangan Pemerintah Daerah (Studi Pada pemerintah Provinsi Riau)

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This study aims to determine the effect of human resource capacity, utilization of information technology, accounting internal control and organizational commitment to reliability and timeliness of financial reporting on the local government of Riau Province Government.The population in this study is 41 SKPD in Riau Province. Data collection is done directly by using questionnaires to respondents in the accounting / finance administration in each SKPD. The data is processed by using SPSS 20.Based on the results of this study concluded that the accounting internal control variables and organizational commitment significantly influence the reliability of financial reporting and variable utilization of information technology, accounting internal control and organizational commitment significantly influence the timeliness of financial reporting. While variable human resource capacity and utilization of information technology does not significantly influence the reliability of financial reporting and human resource capacity variables no significant effect on timeliness of financial reporting on education in the province of Riau.
Keywords: Human Resource Capacity, Utilization of InformationTechnology, Internal ControlAccounting, Organizational Commitment.

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Номер вызова

10 12.115 (0264)

Издатель

Pekanbaru : Universitas Riau - pasca Akuntansi., 2015

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viii, 86 hlm.: ill.; 29 cm

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Классификация

10 12.115 (0264)

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