PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA LUBUK LINGGAU

Abdullah, Abdullah and Khoirunnadia , Mairani (2015) PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA LUBUK LINGGAU. FAIRNESS , 4 (3). pp. 72-87. ISSN 2303-0348

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Abstract

This research aimed to examine the effect of human resource capacity, the utilization of technology, work experience, internal controls and quality of local government financial reporting in Lubuk Linggau city. The samples were the secretariat of the local government, council, departments, agencies and offices. Data were collected by questionnaire amounted to 97 to the financial management officer, activity technical implementation officer, treasurer, SIMDA operator, head of subsection of finance and financial staff on SKPD Lubuk Linggau city. The data collected were processed using SPSS version 16.0. The results of the research with multiple linear regression showed a positive and significant influence on the human resource capacity to the quality of local government financial reports. The use of technology showed a positive and significant effect to the quality of local government financial reports. The work experience showed a positive and significant effect to the quality of local government financial reports. The internal control showed of positive and significant effect to the quality of local government financial reports.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Journal
Depositing User: 021 Nanik Rachmawati
Date Deposited: 26 Mar 2015 10:47
Last Modified: 26 Mar 2015 10:47
URI: http://repository.unib.ac.id/id/eprint/10701

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