PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGANPEMERINTAH DAERAH

Lismawati, Lismawati (2014) PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGANPEMERINTAH DAERAH. JURNAL EKONOMI DAN PERENCANAAN PEMBANGUNAN, 6 (1). pp. 23-31. ISSN 0216-5236

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Abstract

This study aimed to examine the effect of human resources ability against the reliability and timeliness of financial reporting of local government. The research sample is the official agency of local government in local government consisting of the departments and offices. Data collection is done by giving the questionnaire totaled 72 to the head and finance staff in Rejang Lebong SKPD.The data collected were processed using SPSS version 16. The results in the first model with linear regression showed a positive effect of human resources ability against the reliability of financial reporting. After that the results of the study in the second model with a linear regression that has been done showing the positive effect of human resources ability on the timeliness of financial reporting.Keywords: Human Performance, Reliability, Timeliness and Local Government Financial Reporting

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