PENGARUH GOOD GOVERNANCE, KOMPETENSI, KOMITMEN ORGANISASI, DAN TEAMWORK TERHADAP KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KABUPATEN SRAGEN

Authors

  • Yuniatin Wardani STIE AUB Surakarta
  • Darmawan Fitriyanto STIE AUB Surakarta

DOI:

https://doi.org/10.12928/optimum.v9i2.12075

Keywords:

Good governance, Competency, Organizational Commitment, Teamwork, Financial Report Quality

Abstract

This study aims to determine the influence of good governance, competence, teamwork, and organizational commitment to the quality of local financial statements. The research was conducted at 62 (sixty two) Regional Device Work Unit in Sragen Regency Government. The sample used by a number of population is 8 PPKD and 54 PPK-SKPD in Sragen Government Environment. The results showed that there was a significant influence between good governance (X1), competence (X2), organizational commitment (X3), and team work (X4) simultaneously to the quality of regional financial report (Y). So from the results of the study concluded that the quality of district financial statements

Partially, good governance has a significant effect, while competence, commitment and teamwork have no significant effect on the quality of local financial statements. The adjusted value of R2 is 0.515. This means that 51.5% of the variation in the quality of regional financial statements can be explained by the variation of the four independent variables of good governance, competence, organizational commitment, and teamwork. While the remaining 48.5% is explained by other causes outside the research model

Downloads

Published

2019-09-01

Issue

Vol. 9 No. 2 (2019)

Section

Articles

License

License and Copyright Agreement

In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
  • That it is not under consideration for publication elsewhere.
  • That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.