Open AccessPERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG
Author(s) -
Abdul Rohman,
Agus Ismaya Hasanudin,
Tri Lestari
Publication year - 2020
Publication title -
jurnal riset akuntansi tirtayasa/jurnal riset akuntansi tirtayasa
Language(s) - English
Resource type - Journals
eISSN - 2656-4726
pISSN - 2548-7078
DOI - 10.48181/jratirtayasa.v5i2.8995
Subject(s) - nonprobability sampling , business administration , business , population , sample (material) , product (mathematics) , sociology , physics , mathematics , geometry , thermodynamics , demography
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