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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Eva Yulia
Fakultas Ekonomi, Universitas Muhammadiyah Aceh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PT. PLN (PERSERO) KOTA BANDA ACEH Irmawarti Irmawarti; Emmi Suryani; Eva Yulia
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.42 KB) | DOI: 10.55744/kolegial.v6i2.67

Abstract

The purpose of this study is to find out whether the quality of human resources, the use of information system technology and internal control together affect the reliability and timeliness of financial reporting at PT. PLN (Persero) Kota Banda Aceh. The population of this research is all employees at PT. PLN (Persero) Kota Banda Aceh which numbered 175 people. While the study sample was 64 employees. Based on the results of the research that has been done, that the Utilization of Information Technology and Internal Control affects the Reliability and Timeliness of Financial Reporting at PT. PLN (Persero) Banda Aceh. Constant value of 6.795, Manuasia Resource Capacity has a positive effect on Reliability and Timeliness of Financial Reporting of 0.782. Utilization of information technology has a positive effect on Reliability and Timeliness of Financial Reporting on PLN (Persero) Kota Banda Aceh, the effect is 0.420 units, Internal control has a positive effect on Reliability and Timeliness of Financial Reporting at PLN (Persero) Banda Aceh City of 0.673 units, Value correlation coefficient (R) of 0.792, the value of determination coefficient (R2) is 0.637.
Co-Authors Emmi Suryani Nasution Irmawarti Irmawarti