| dc.description.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. | en_US |
