Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik
Vol 17, No 2 (2014)

Pengaruh Kompetensi Pegawai dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Di Kota Bandung

Nugraha Nugraha (Unknown)
Arvian Triantoro (Unknown)
Ika Famela Kurnia (Unknown)



Article Info

Publish Date
23 Mar 2020

Abstract

The purpose of this study was to determine the effect of employee competence to quality financial statements, the effect of organizational commitment to quality financial reporting and jointly determine the effect of employee competency and organizational commitment to quality financial reporting unit (SKPD) in Bandung. The method used is the multiple correlations, analysis of a total of 39 units of work units on education entities. Respondents of this study are part of the staff at each entity and the financial inspectorate Bandung. Based on the analysis that had been done, that there is a positive effect between employee competencies against the quality of financial reporting by 41.8%. There is effect between organizational commitments to quality financial reporting by 37.6% and together the competence of employees and organizational commitment affect the quality of financial reporting unit (SKPD) in Bandung by 25.9% and its residual influenced by other factors.

Copyrights © 2014






Journal Info

Abbrev

jwk

Publisher

Subject

Social Sciences Other

Description

Jurnal Wacana Kinerja (JWK) is a scientific journal issued by Center of Research and Training for Apparatus Area 1 – NIPA (Pusat Kajian dan Pendidikan dan Pelatihan Aparatur I Lembaga Administrasi Negara) located in Bandung. JWK is published regularly twice a year in June and November. This ...