SIMAK-BMN素养对国家管理应用、人力资源胜任力和组织承诺对财务报告质量影响的作用

Q3 Social Sciences Journal of Social Science Education Pub Date : 2023-05-25 DOI:10.46799/jss.v4i3.587

Melia Dian Sukmawati, S. Suratno, W. Widarto

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引用次数: 0

摘要

本研究的目的是确定哪些因素会影响Terbuka大学的财务报告质量。采用调查方法从特布卡大学的17个中心单位和39个区域单位获得数据。通过有目的抽样获得102个数据。数据分析方法采用简单线性回归和适度回归分析(MRA)。本研究结果部分证明了广播电视需求规划、广播电视管理、人力资源能力和组织承诺对财务报告质量有正向影响，SIMAK广播电视素养调节了广播电视需求规划、广播电视管理、人力资源能力和组织承诺对财务报告质量的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Role of SIMAK-BMN Literacy on the Effect of Management Application of State, Human Resource Competence, and Organizational Commitment to the Quality of Financial Reports

The purpose of this study aims to determine what factors can affect the quality of financial reports at the Universitas Terbuka. A survey approach was carried out to obtain data from 17 Central Units and 39 Regional Units at the Universitas Terbuka. 102 data were obtained through purposive sampling. Methods of data analysis using simple linear regression and Moderated Regression Analysis (MRA). The results of the study partially prove that BMN needs planning, BMN administration, HR competency and organizational commitment have a positive effect on the quality of financial reports and SIMAK BMN literacy moderates the influence between BMN needs planning, BMN administration, HR competence and organizational commitment on the quality of financial reports.

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来源期刊

Journal of Social Science Education Social Sciences-Education

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

36 weeks

期刊介绍： The Journal of Social Science Education (JSSE) was founded in 2000 in order to offer the disciplines in the field of social science education a representative scholarly publication. The journal represents a sophisticated image that is characterised by its theory and research orientation, interdisciplinary approach, internationalism and originality as well as by a rigorous anonymous peer review. Theory and research orientation: The Journal of Social Science Education (JSSE) is a theory and research oriented journal of social science education and related disciplines and field. Theoretical discussions on education, teaching and learning and related empirical research are its centre of interest. Of course, scholarly perspectives on practices of teaching and learning and the discussion of policies, empirical results, and research methods are included. Interdisciplinary approach: The JSSE promotes the dialogue among the disciplines of social science education and between them and the social sciences. It is committed to the ideas of cooperation and interdisciplinary research. Therefore, the editors of the JSSE prefer topics which are rele-vant for more than one specialist discipline of social science education or social sciences. Internationalism: The JSSE offers a forum for the dialogue across national borders and puts a particular stress on a European perspective and on research on and practices of European countries. That is why the journal prefers themes that are of multinational or supranational, especially European relevance and papers that deal with topics related to the diverse discourses in Europe. Originality: In addition, the JSSE prefers contributions that stimulate and enrich the scholarly discourse through their originality and innova-tiveness, e.g. by developing new concepts, applying unconventional methods or exceeding the borders of conventional discourses...