PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (Studi Empiris Pada OPD Kota Ambon)

PARIELA, KEVIN LODEWIJK (2020) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (Studi Empiris Pada OPD Kota Ambon). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of human resource competence, the role of internal audit, and organizational commitment to the quality of financial reporting. This study used quantitative methods and the sample consisted of 99 employees of the Ambon City Regional Apparatus Organization using the convenience sampling method and the data obtained were analyzed by linear regression analysis techniques through SPSS software. The results of this study indicate that human resource competence has a positive effect on the quality of financial reporting. Meanwhile, the role of internal audit and organizational commitment has no effect on the quality of financial reporting. Keywords: Human Resource Competency, Role of Internal Audit, Organizational Commitment, Quality of Financial Reporting Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, peran audit internal, dan komitmen organisasi terhadap kualitas pelaporan keuangan. Penelitian ini menggunakan metode kuantitatif dan samplenya berjumlah 99 karyawan Organisasi Perangkat Daerah Kota Ambon dengan menggunakan metode convenience sampling dan data yang diperoleh di analisis dengan menggunakan teknik analisis regresi linier melalui software SPSS. Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia berpengaruh positif terhadap kualitas pelaporan keuangan. Sedangkan, peran audit internal dan komitmen organisasi tidak berpengaruh terhadpa kualitas pelaporan keuangan. Kata Kunci: Kompentesi Sumber Daya Manusia, Peran Audit Internal, Komitmen Organisasi, Kualitas Pelaporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 475
NIM/NIDN Creators: 43214010040
Uncontrolled Keywords: Kompentesi Sumber Daya Manusia, Peran Audit Internal, Komitmen Organisasi, Kualitas Pelaporan Keuang
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Jan 2022 13:14
Last Modified: 16 Jun 2023 02:03
URI: http://repository.mercubuana.ac.id/id/eprint/54293

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