PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG
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Abstract
The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance. The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25
本研究的目的是获得人力资源、政府会计准则、信息技术利用、内部控制和组织承诺对地方政府财政质量影响的证据。这项研究的对象是区域医疗机构(OPD)哥打雪朗，其样本包括秘书、部门负责人和从事金融活动的工作人员。采用目的抽样法选取样本。直接向128名被调查者发放问卷获得的数据，可处理的问卷有82份。SPSS (Statistics Product and Service Solution)数据多元线性回归分析
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