PENGARUH KOMITMEN ORGANISASI,PEMANFAATAN TEKNOLOGI INFORMASI DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN PELAPORAN KEUANGAN PADA PEMERINTAH PROVINSI JAMBI DENGAN PENGENDALIAN INTERNAL AKUNTANSI SEBAGAI VARIABEL MODERATING. (Studi Empiris Pada Aparat Pemerintah di Seluruh OPD Provinsi Jambi)

Assaliky, Muhamad Umar (2023) PENGARUH KOMITMEN ORGANISASI,PEMANFAATAN TEKNOLOGI INFORMASI DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN PELAPORAN KEUANGAN PADA PEMERINTAH PROVINSI JAMBI DENGAN PENGENDALIAN INTERNAL AKUNTANSI SEBAGAI VARIABEL MODERATING. (Studi Empiris Pada Aparat Pemerintah di Seluruh OPD Provinsi Jambi). S2 thesis, UNIVERSITAS JAMBI.

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Official URL: https://repository.unja.ac.id/

Abstract

In the current era of globalization, financial reporting is needed by users of financial reports, both central and local governments. Financial reports are one part of financial reporting. The purpose of this study was to test and obtain empirical evidence on the Effect of Organizational Commitment, Utilization of Information Technology and Quality of Human Resources on the Reliability of Financial Reporting in the Jambi Provincial Government with Accounting Internal Control as a Moderating Variable (Studies on Government Officials in All OPDs of Jambi Province). The research sample used purposive sampling technique. Sampling of employees related to the preparation of financial statements, data collection by distributing questionnaires with the number of respondents is 78 people. The results of this study found that variable X1 has an effect on Y, variable X2 has an effect on Y, variable X3 has no effect on Y, variable X1 has had an effect on Y through M, variable X2 has had an effect on Y through M, variable X3 has no effect on Y through M, Variable X simultaneously has a positive effect on Y. Keywords: Organizational Commitment, Utilization of Information Technology, quality of human resources, Reliability of Financial Reporting and Accounting Internal Contro

Type:	Thesis (S2)
Uncontrolled Keywords:	Organizational Commitment, Utilization of Information Technology, quality of human resources, Reliability of Financial Reporting and Accounting Internal Contro
Subjects:	L Education > L Education (General)
Depositing User:	Assaliky
Date Deposited:	14 Jun 2023 04:17
Last Modified:	14 Jun 2023 04:17
URI:	https://repository.unja.ac.id/id/eprint/49737

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