Pengaruh Kompetensi Staf dan Pemanfaatan Teknologi Informasi Terhadap Ketepatwaktuan Pelaporan Keuangan SKPD (Pada Pemerintahan Kota Padang)

Abstract: This research aim at reviewing : 1) effect on staff competence to SKPD financial reporting timeliness 2) effect on information technology utilization to SKPD financial reporting timeliness. This research of causative research,  the population of this research is clerical of financial in SKPD Kota Padang, that are amounted to 41 SKPD. This research used total sampling method to taking the sample. The data used on this research are primary data.
The research proof that: 1) staff competence has a positively significant effect to SKPD financial reporting timeliness, where the significant value are 0,00 < 0,05 and value of tcount > ttable (4,468>1,986 ) the coefficient of β at variable X1 has positive value. It is mean that H1 accepted. 2) information technologi utilization has a positively significant effect to SKPD reporting timeliness, where the significant value are 0,00 < 0,05 and value of tcount > ttable (3,037>1,986), the coefficient of β at variable X2 has positive value. It is mean H2 that accepted.
Key words: SKPD financial reporting timeliness
Penulis: Dewilda Walmi Wastika
Kode Jurnal: jpakuntansidd140668

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