International Journal of Public Budgeting, Accounting and Finance
Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance

FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS IN MEDAN CITY GOVERNMENT

hutagalung, depi hotma ni ida (Unknown)



Article Info

Publish Date
29 Aug 2018

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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Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...