Pengaruh Kualitas Sdm, Komitmen Organisasi, Dan Sistem Informasi Pemerintahan…

ABSTRACT This study aims to determine the effect of the quality of human resources, organizational commitment, and local government information systems on the timeliness of financial reporting with the government's internal control system as a moderating variable. The data used in this study is primary data with a questionnaire as an instrument. The number of samples in this study were 135 re…