Analisis Faktor-Faktor yang Mempengaruhi Kompetensi Sumber Daya Manusia dan Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan

Abstract

lhe purpose <if this study was to analyze the factors that influence the human resource competence and its impact to the timeliness of government fi11a11cial reporl. Dependent variable in this research is timeliness and independem variables are working experience, training, accmmtanc.,v basic and levels <?f education and human resource competance as intervening variable. The research method used survey method, population in this study is PPKSKPD, xoods administrator and treasurer in the entire SKPD in the city government of Tebing Tinggi totaling 31 SKPD. lhe whole poJmlation is used as u .,ample. Data processed by using multiple regression analysis with the SPSS program.· Jhe result of this study showed that simultaneously variables working experience, training, accountancy basic and levels of education, had significant influence to timeliness governmelll financial reporting in Tebing Tinggi. Partially variables working experience, training, accountancy basit: and levels of education· also had significd11t i1rflue11ce to iimeliness gowrnmenl financial reporting in Tehing Tinggi. Huma11 resource competence as interve11i11g variable may mediating the relationship among working experience, training, a£:Counta11Ly basic and levels of education to the timeliness of govemmem .financial report.