JMB : Jurnal Manajemen dan Bisnis

Articles

Vol. 7 No. 1 (2018): JMB : Jurnal Manajemen dan Bisnis

KUALITAS LAPORAN KEUANGAN SEBAGAI DAMPAK DARI KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (Studi pada Pemerintah Daerah Kabupaten Tangerang)

DOI:
https://doi.org/10.31000/jmb.v7i1.1567
Submitted
May 3, 2019
Published
May 3, 2019

Abstract

The purpose of the study is to analyze how much influence the quality of
human resources, utilization of information technology and organizational
commitment to government accounting standards and its impact on the
quality of financial statements at the Regional Government of Tangerang
Regency. The sample of research is 50 employees at the Regional
Government of Tangerang Regency who work in accounting/finance. The
sampling technique uses convenience sampling. Data collection using
questionnaire. The method used in this research is the method of
verification. To determine the effect of human resource quality, the
application of information technology and organizational commitment to
the application of government accounting standards and the impact on the
quality of financial statements. The test statistic used is designing the
structural model, designing a measurement model, construct the path
diagram, test the model fit. Suitability test structural models and hypotheses
using software SmartPLS 3.0. The results showed that the variable quality
of human resources and organizational commitment have a significant
effect on the application of government accounting standards. While the
utilization of information technology has no significant effect on the
application of government accounting standards. And the application of
government accounting standards have a significant effect on the quality of
financial statements.

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