Gamayuni, Rindu Rika (2017) PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI DALAM MENGHASILKAN PELAPORAN KEUANGAN DAERAH YANG BERKUALITAS (Studi Empiris pada OPD Kota Bandar Lampung dan Kota Metro). Jurnal Akuntansi dan Keuangan, 22 (2). pp. 107-208. ISSN 1410-1831

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Abstract

This study aimed to examine the implementation of human resource quality and technology of information to prove reporting budgetary local government with quality. There are factors that examined in the form of human resource quality and technology of information as independent variable, and reporting budgetary local government with quality as dependent variable. Sampling method used purposive sampling and obtained about 104 respondents criteria in research. The research used primary data are perception of respondents to variables using the questionnaire. To prove the hypothesis, researcher did used multiple regression testing that begins with test of validity and reliability. The results of the research that human resource quality and technology of information are influential to produce reporting of budgetary local government. Keywords: human resources quality, information technology quality and Reporting budgetary local government with quality

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	rindu rika
Date Deposited:	15 Nov 2017 04:46
Last Modified:	15 Nov 2017 04:46
URI:	http://repository.lppm.unila.ac.id/id/eprint/4913

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