FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KEPULAUAN TALAUD
DOI:
https://doi.org/10.32400/ja.14428.5.2.2016.98-109Abstract
This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial statement at Talaud Island Regency Government. The sample in this research were the Head and Accounting Staff at Talaud Island Regency Government as 64 respondents. This research is quantitative using multiple regression analysis. To test the data quality by validity and reliability. Beside that testing by the classical assumption of normality, multicollinearity and heteroscedasticity. This research result indicates that organization commitment, utilization of information technology, and the effectiveness of internal control has effect significantly to the quality of government financial statements at Talaud island Regency Government and the human resource competence has effect but not significantly to quality of government financial statement at Talaud Island Regency Government. Suggestions to Talaud Island Regency Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting, as seen from the respondent data, proving that there are many officers who worked in the accounting who have educational non accounting.
Keywords: Quality of Local Government Financial Statements, Organization Commitment, Human Resources Competence, Utilization of Information Technology, and the Effectiveness of Internal ControlDownloads
Published
Issue
Section
License
The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.
Â
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Â
- Share — copy and redistribute the material in any medium or format.
- Adapt — remix, transform, and build upon the material.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.