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PENGARUH KUALITAS SUMBER DAYA MANUSIA PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KETERANDALAN DAN TIMELINESS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten Lombok Timur)

Pratama, Rosmita Amalia (2012) PENGARUH KUALITAS SUMBER DAYA MANUSIA PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KETERANDALAN DAN TIMELINESS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten Lombok Timur). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research aimed at finding out the effect of the human resources quality, the use of information and technology, the organization commitment toward reliableness and timeliness of financial statements regency. The research was conducted in the unit of work the local official government (SKPD) East Lombok Regency. This study was an associative research. The population was 31 of units of work the local official government (SKPD). The researcher used purposive sampling, so it only took the financial manager and the staffs. The instruments used in this study were interview and questionnaire and used Likert scale. The data was calculated and tabulated to be analyzed. In calculating and hypothesis testing, the research was used SPSS 16.0. After collecting and hypothesis testing, the human resources quality aspect, it was found that the aspect of human resources quality was in the financial subdivision in each of unit of work the local official government (SKPD) was used worker that graduated from law degree and administrative degree. They did not relevant with their job and their background knowledge, and the use of information and technology aspect, it was found that the use of information and technology in the unit of work the local official government (SKPD) was low category, it caused by the information and technology was not integration yet, while the organization commitment aspect, it was found that the East Lombok Government had commit to propose in increasing human resources quality and good managed accounting by using integrative information technology in 2013. So, it could be concluded that the human resources quality had significant effect toward reliableness of financial statements regency. The use of information and technology had not significant effect toward financial statements regency, while the organization commitment had significant effect toward reliableness of financial statements regency. In the timeliness of financial statements regency, the human resources quality had significant effect toward the timeliness of financial statements regency. The variable of the use of information and technology had significant effect toward the timeliness of financial statements regency, but the variable of organization commitment, there was no effect of organization commitment toward timeliness of financial statements regency.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 05:25
Last Modified: 13 Jan 2015 05:25
URI : http://eprints.umm.ac.id/id/eprint/14682

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