| dc.contributor.advisor | PRATOLO, SURYO | |
| dc.contributor.author | ULUMANDO, WISUDAWATI H | |
| dc.date.accessioned | 2019-09-10T01:51:32Z | |
| dc.date.available | 2019-09-10T01:51:32Z | |
| dc.date.issued | 2019-03-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28726 | |
| dc.description | This study aims to determine the effect of the quality of human resources, information technology, leadership style, and organizational commitment to the quality of financial reports with the internal control system as a variable that intervenes in cases in all SKPD of Timor Tengah Selatan District. This type of research is quantitative research. This research was conducted at 35 SKPD. The method used in taking samples is the census method. The data used is primary data. Respond to as many as 70 employees consisting of the Head of the SKPD and the Head of Subdivision / Finance Staff working in the Regional Work Unit of the South Central Timor Regency. The hypothesis testing in this study uses path analysis using the SPSS v.16 application.
The results of this study indicate the quality of human resources, information technology, and organizational commitment are not related to the internal control system. The governing style has positive control over the internal control system. The quality of human resources, information technology, organizational commitment, and internal control systems does not affect the quality of local government financial information. Positive leadership style on the quality of financial information of local governments. quality of human resources, information technology, and organizational commitment not to the quality of local government financial information through an internal control system | en_US |
| dc.description.abstract | This study aims to determine the effect of the quality of human resources, information technology, leadership style, and organizational commitment to the quality of financial reports with the internal control system as a variable that intervenes in cases in all SKPD of Timor Tengah Selatan District. This type of research is quantitative research. This research was conducted at 35 SKPD. The method used in taking samples is the census method. The data used is primary data. Respond to as many as 70 employees consisting of the Head of the SKPD and the Head of Subdivision / Finance Staff working in the Regional Work Unit of the South Central Timor Regency. The hypothesis testing in this study uses path analysis using the SPSS v.16 application.
The results of this study indicate the quality of human resources, information technology, and organizational commitment are not related to the internal control system. The governing style has positive control over the internal control system. The quality of human resources, information technology, organizational commitment, and internal control systems does not affect the quality of local government financial information. Positive leadership style on the quality of financial information of local governments. quality of human resources, information technology, and organizational commitment not to the quality of local government financial information through an internal control system | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Quality of local government financial reporting information, Quality of human resources, information technology, organizational commitment, internal control system | en_US |
| dc.title | FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS INFORMASI PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING (KASUS PADA SELURUH SKPD KABUPATEN TIMOR TENGAH SELATAN) | en_US |
| dc.type | Thesis
SKR
FEB
198 | en_US |
