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All Journal International Journal of Public Budgeting, Accounting and Finance
hutagalung, depi hotma ni ida
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS IN MEDAN CITY GOVERNMENT hutagalung, depi hotma ni ida
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine and analyze the influence of Human Resource Competence, Organizational Commitment, Internal Control System, Information Technology and Reconciliation data partially influence the quality of financial statements in Medan city government. The type of this research is causal and the object of this research is all accounting entity in Medan City Government which amounts 56 Unit Working Area (SKPD). The data used is the primary data by using the questionnaire in the spread. Using a quantitative approach and data analysis using SEM model software LISREL. Partial results, Human Resource Competence, Organizational Commitment, Internal Control System, Information Technology and Data Reconciliation have a positive significant effect on the quality of financial statements.
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