政府会计标准、人力资源能力和信息技术对苏拉威西省人力资源开发机构财务报表质量的影响

A. Entong, Mursalim, Ibrahim Dani
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引用次数: 0

摘要

本研究旨在:(1)苏拉威西西西拉坦省人力资源开发机构实施政府会计准则对财务报告质量的影响;(2)苏拉威西西西拉丹省人力资源开发机构人力资源胜任力对财务报告质量的影响;(3)信息技术应用对苏拉威西西西拉丹省人力资源开发机构财务报告质量的影响。这项研究采用了科学的方法。本研究使用37名员工作为受访者,他们的主要职责和职能是开展工作。研究结果表明:(1)政府会计准则的应用对苏拉威西西西拉丹省人力资源开发机构财务报告质量有影响,但不显著;(2)人力资源胜任力对苏拉威西省人力资源开发机构财务报告质量有显著影响;(3)信息技术的使用对苏拉威西西西拉丹省人力资源开发机构财务报告质量有影响,但不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Badan Pengembangan Sumber Daya Manusia Provinsi Sulawesi Selatan
This research was conducted with the aim to: (1) the influences of aplications of Government Accounting Standard to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; (2) the influences of Human Resource Competence to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; and (3) the influences of the use of Information Technology to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province. This research use a scientific approach. This rsearch use 37 employeees as respondents with their main duties and functionin carrying out their works. The research result showed that: (1) the application of Government Accounting Standard had influential but not significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; (2) the Human Resource Competence had influential and significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; and (3) the use of Information Technology had influential but not significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province.
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