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Journal : Valid Jurnal Ilmiah

PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN Prayitno Basuki; Endar Pituriningsih; Ahmad Rifa'i
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study are: 1) to examine the effect of human resources capacity to the timeliness of financial reporting, 2) to examine the effect of internal control in accounting to the timeliness of financial reporting, and 3) to examine the effect of information technology utilization to the timeliness of financial reporting. The population of this study is Satuan Kerja Perangkat Daerah (SKPD) on Local Government in Mataram totalled 36 SKPD consisting of the Department, Board, Office, and Inspectorat. Respondents in this study are the official financial administration and accounting staff who make the financial reporting on SKPD, which amounted to 72 (36 SKPD x 2), and of these, questionnaires were returned and can be processed by 60 questionnaires. Inferential statistical analysis techniques used are multiple regression analysis techniques, by F-test and t-test. The result showed that: human resources capacity (X1) effects to the timeliness of financial reporting (Y) (studies on SKPD in Mataram), internal control in accounting (X2) does not affect to the timeliness of financial reporting (Y) (studies on SKPD in Mataram), and information technology utilization (X3) affects to the timeliness of financial reporting (Y) (studies on SKPD in Mataram)
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Ahmadi, Sambirang Akram Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Anggara, Jaka Animah Animah Animah Animah Ardhi, Khairunnisa Azhari, Rudi Baihaki, Muhammad Baiq Ismiwati Baiq Saripta Wijimulawiani Budiarto, H. Cantika Amanda Rahman Chaidir, Taufiq Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Budi Santoso Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Fuady, Helmy H. Budiarto Hailuddin Hailuddin Hairil Anwar Handia Fahrurrozi Handry Sudiartha Athar Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Hidayatin, Asmiranda Husni, Vici Handalusia Ika Asmawati Ika Asmawati Indrawan, I Nyoman Gde Ary Indriyani Rahma Irwan Suriadi Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Krismon Nusantara Saksi Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahmudi, Hadi Mahyuni Mahyuni Moh. Deni Kantono Muhammad Afif Muhammad Alwi Muhammad Firmansyah, Muhammad Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nurmayanti, Laila Oktaviani, Lita Kalhana Prima Astuti Handayani Putri, Bq. Ananta Ratna Wati, Raudatul Riska Riska Risma Diri Artha Sahri Saputra, Jonni Eko Satarudin Savira, Aora Selatan, Liga Ayun Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Wibawanindah, Nadiani Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah