CD Skripsi
Pengaruh kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengawasan Keuangan Daerah Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Opd Kabupaten Siak 2016)
This study aims to examine : the influence of human resource capacity on the quality of local government financial statements, influence the utilization of information technology on the quality of local government financial statements, the influence of local financial control on the quality of local government financial statements, and the influence of organizational commitment to the quality of local government financial statements. The population in this study was 29 OPD Siak Regency. In this study, the sample used is the 75 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis. The analytical tool used in this study was Statistical Product and Service Solution (SPSS) version 23.0. The result of this research showed that: the human resource capacity has an influence on the quality of local government financial statements with significance value of 0.000, the utilization of information technology has an influence on the quality of local government financial statements with significance value of 0.015, the local financial control has an positive on the quality of local government financial statements with significance value of 0.000 and the organizational commitment has an influence on the quality of local government financial statements with significance value of 0.033.
Keywords : Human Resource Capacity, Utilization of Information Technology, Local Government Financial, Organizational Commitment, Quality of Local Government Financial Statements
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