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Pengaruh Komitmen, dan Pendidikan terhadap Kemampuan Penyusunan Laporan Keuangan SKPD Pemerintah Sulawesi Utara

Saerang, David P.E. and Wokas, Heince Ruddy Nicky (2013) Pengaruh Komitmen, dan Pendidikan terhadap Kemampuan Penyusunan Laporan Keuangan SKPD Pemerintah Sulawesi Utara. LAPORAN IPTEK & SENI LEMBAGA PENELITIAN, 2013.

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    Abstract

    In presenting a good financial government, the Local Government must be able to present the financial statements in compliance with local government regulations. To obtain these results must not be separated from the factors that support the implementation of the financial statements that include employee’s commitment and educations, the creation of the ability will involve parties in the preparation of the financial statements of Local Government. The purpose of this study was to determine the effect of commitment and educations, the ability of the preparation of the financial statements (SKPD) in North Sulawesi Provincial Government. The method of analysis used multiple linear regression analysis with primary data from samples taken from SKPD in North Sulawesi Provincial Government The results showed commitment variables affect the ability of reporting the Finance Statements of North Sulawesi Province. While the educations variable does not effecting the ability of reporting financial Statements of North Sulawesi Province. Key Words : Commitment, Educations.

    Item Type: Article
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Mr. Benhard W. Tampangela, ST
    Date Deposited: 14 Aug 2015 15:24
    Last Modified: 14 Aug 2015 15:29
    URI: http://repo.unsrat.ac.id/id/eprint/864

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