ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Organisasi Perangkat Daerah Kota Palu) |
| Nama: AHMAD RUSDIAMAN |
| Tahun: 2025 |
| Abstrak This study aims to test and analyze the partial and simultaneous influence of internal control systems, human resource competencies and work motivation on the quality of financial reports. The data used in this study are primary data obtained through questionnaires. Sampling was carried out using the census method. With a total of 41 Regional Apparatus Organizations (OPD) and each OPD is represented by 2 respondents, so that the total number of respondents is 82. The data analysis method uses multiple linear regression analysis. The data analysis technique uses the Statistical Package for the Social Sciences (SPSS) for Windows version 25.0. The results of this study indicate that internal control systems, human resource competencies and work motivation have a positive and significant effect on the quality of financial reports, both simultaneously and partially. Indicated by the correlation coefficient value (Multiple R) of 0.943, which indicates a very strong relationship between the independent variables and the dependent variables. This shows that good financial reports are influenced by competent employees, an effective monitoring system, and high work enthusiasm so as to produce quality financial reports. |