Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 18, No 2 (2015)

PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMPOSISI GENDER TERHADAP KINERJA PELAKSANAAN PELAPORAN KEUANGAN SKPD DI PROVINSI NUSA TENGGARA TIMUR

Renya Rosari (Universitas Kristen Artha Wacana Kupang)



Article Info

Publish Date
01 Aug 2015

Abstract

The purpose of this study is to find empirical evidence of the influence of education, work experience, and gender composition on the performance of the implementation of financial reporting in the sectors in the province of East Nusa Tenggara. The research is explanatory. The approach used in this study was survey method. The population of this study came from 40 sectors in the NTT provincial government. Research using non-random sampling and survey respondent is the head of Sub - Division of Finance of SKPDs. There were 40 questionnaires which distributed and used as a sample of 40 respondents. Technical analysis of the data using PLS Regression (Partial Last Square) with WarpPLS 3.0 software. Testing was conducted in two phases, namely assessing the outer model (measurement model) and the inner model (structural model). The results of the study among the three exogenous variables: education, work experience and gender composition showed that the positive effect of work experience on the performance of the implementation of financial reporting. Based on the results obtained in this study is expected for the area of financial management officer with regard to the implementation of financial reporting, when choosing to place employees at existing fields, should also be considered to be qualified competence in accordance with their duties and functions. In a subsequent study, researcher recommends to conduct similar studies to expand research. Keywords: Level of Education, Work Experience, gender composition, performance of financial reporting

Copyrights © 2015






Journal Info

Abbrev

wahana

Publisher

Subject

Economics, Econometrics & Finance

Description

Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. ...