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The Effect of Organizational Commitments, Human Resource Competency, Utilization Of Information Technology, Effectiveness of Internal Control, And The Implementation of Government Accounting Standard on The Quality of Financial Statement of Government Agencies (SKPA), Aceh Province, Indonesia

DOI : https://doi.org/10.36344/ccijemms.2020.v02i04.002
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This study aims to examine the effect of organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards to the quality of Aceh provincial government financial reports both simultaneously and partially. The population of this study is all work units in the Aceh provincial environment. as many as 52 SKPA.The type of investigation carried out is a type of causality study, with the time used in data collection being cross-sectional, and the analysis unit is organizational. The data source used is primary data, which is obtained through the distribution of questionnaires to KPA and the compiler of financial statements as respondents. Data analysis techniques in testing the hypothesis of this study using multiple linear regression analysis technique which is a statistical technique used to test the influence of two or more variables and to see the effect partially and simultaneously. The results showed that organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards had a joint effect on the quality of local government financial reports in Aceh Province

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Dr. Afroza Begum

Lecturer, Dept. of Pharmacology and Therapeutics, Shaheed Monsur Ali Medical College & Hospital, Uttara, Dhaka-1230, Bangladesh

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