UPI-GCBME 2016
The 1st UPI Global Conference on Business, Management and Entreupreuneurship
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Abstract

The Influences of Competence Human Resources, Information Technology Utilization, Internal Control and Organizational Commitment to the Reliability of Financial Reporting (Case Study On Mental Hospital of Lampung Province)
Silviana - Putri LF

Widyatama University

The purpose of this research is to know the influences of the competence of human resources, utilization of information technology, internal control and organizational commitment to reliability of financial reporting. Factors tested in this study are the competence of human resources, utilization of information technology, internal control and organizational commitment as an independent variable, while the reliability of financial reporting as the dependent variable.
The method used is a causal associative method. If the total population is less than 100 then to be used as a sample is taken entirely, so the samples were 30 employees in the finance department. The analytical method used is multiple linear regression analysis.
The results showed that partially and simultaneously the competence of human resources, utilization of information technology, internal control and organizational commitment significantly influence the reliability of financial reporting. To improve the reliability of financial reporting, it is recommended to improve employee skills possessed, increase understanding and utilization of software technology, improve the systems and accounting procedures and segregation of duties, as well as increase affective commitment.

Topic: Financial Management and Accounting

PermaLink: http://bme.conference.upi.edu/pages/abstract.php?id=18c0fc2f2248609d845a863de4d83119


 

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