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.
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.
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