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All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Wulyan, Dewi
Pengadilan Negeri Serang
Economics, Econometrics & Finance Social Sciences

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FAKTOR – FAKTOR YANG MEMENGARUHI KUALITAS LAPORAN KEUANGAN PADA PENGADILAN SEWILAYAH BANTEN Wulyan, Dewi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2070.212 KB) | DOI: 10.48181/jratirtayasa.v2i1.4884

Abstract

This study aims to determine the factors that effect the quality of financial statements to the court area Banten. Data obtained from 13 courts in Banten region with purposive sampling method. The results of this study indicate that the competence of human resources has a significant positive effect on the quality of financial statements, institution accounting system has a significant positive effect on the quality of financial statements, the utilization of information technology has a significant positive effect on the quality of financial statements, the aplication of internal control system has a significant positive effect on the quality of financial statements, and organizational commitment negatively affect the quality of financial statements. Keywords : Competence of Human Resources, Institution Accounting System, Information Technology, Internal Control System, Organizational Commitmen
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