Pengaruh Kompetensi Sumber Daya Manusia, Penatausahaan Keuangan, Pengendalian Intern dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah (Studi Kasus Kota Binjai)

Abstract

This study aims to determine the influence of human resource competence, financial management, internal control, and organizational commitment on the quality of local government financial reports in the city of Binjai. The population of this study consists of 66 respondents, including financial management staff, financial management officials, and treasurers at the Local Government Agency (SKPD) in the City of Binjai. The total sample size for this study is 66 respondents. The analytical methods used in this study include data quality testing, classical assumption testing, and hypothesis testing. The data were analyzed using multiple linear regression analysis. Based on the results of data management using hypothesis testing, it was found that, partially, the human resource competency variable did not affect the quality of local government financial reports in the City of Binjai. Financial management, internal control, and organizational commitment affected the quality of local government financial reports in the city of Binjai. Simultaneously, human resource competence, financial management, internal control, and organizational commitment influence the quality of local government financial reports in Binjai City.