PENGARUH SISTEM INFORMASI AKUNTANSI (SIA), KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada Badan Keuangan Pemerintahan Kota Batu)

Abstract

ABSTRACT

This study aims to determine the Effect of Accounting Information Systems, Human Resources Competence and Organizational Commitment on the quality of local government financial reports. The variables used in this study are Accounting Information Systems, Human Resource Competencies and Organizational Commitment. This study was using multiple linear regression models. The results of simultaneous testing of Accounting Information System variables, Human Resources Competence and Organizational Commitment affect the quality of local government financial reports. The test results partially Accounting Information System variables, Human Resources Competence and Organizational Commitment affect the quality of local government financial reports.

Keywords: Accounting Information Systems, Human Resources Competence, Organizational Commitment and the quality of local government financial reports.