PENGARUH KOMPETENSI PEGAWAI, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PONOROGO
Daftar Isi:
- This research was conducted to determine the relationship between the variables of employee competence, organizational commitment, internal control system, and the use of information technology on the quality of the financial statements of the Ponorogo Regency Government. The data used in this study is primary data obtained from respondents' answers to the questionnaires that have been distributed. The population in this study were all employees in the SKPD of Ponorogo Regency who were directly involved in the preparation of financial statements. The sample in this study was calculated using the Slovin formula and the sampling method used was simple random sampling. The analytical method used is multiple linear regression analysis with the help of SPSS version 22. The results of this study indicate that partially employee competence, organizational commitment, internal control system and the use of information technology affect the quality of the financial statements of the local government of Ponorogo Regency. Simultaneously, the results of the F test show that employee competence, organizational commitment, internal control system, and the use of information technology affect the quality of the financial statements of the Ponorogo Regency Government by 37.6% while 62.4% is influenced by other variables other than those used in the study.