The Effect of Organizational Commitments, Human Resource Competency, Utilization Of Information Technology, Effectiveness of Internal Control, And The Implementation of Government Accounting Standard on The Quality of Financial Statement of Government Agencies (SKPA), Aceh Province, Indonesia
Wyldan Firdaus, Ridwan Ibrahim, Harmani & Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i04.010 | Cross Current Int J Econ Manag Media Stud, 2020; 2(4): 80-88.
Downloads : 8 | Views : 9
This study aims to examine the effect of organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards to the quality of Aceh provincial government financial reports both simultaneously and partially. The population of this study is all work units in the Aceh provincial environment. as many as 52 SKPA.The type of investigation carried out is a type of causality study, with the time used in data collection being cross-sectional, and the analysis unit is organizational. The data source used is primary data, which is obtained through the distribution of questionnaires to KPA and the compiler of financial statements as respondents. Data analysis techniques in testing the hypothesis of this study using multiple linear regression analysis technique which is a statistical technique used to test the influence of two or more variables and to see the effect partially and simultaneously. The results showed that organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards had a joint effect on the quality of local government financial reports in Aceh Province.
The Influence of Accounting Knowledge and Entrepreneurial Personality on Managerial Performance (Empirical Study on Customers of Bank Aceh, operational Headquarters, Banda Aceh, Indonesia )
Said Hambali, Darwanis and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i04.009 | Cross Current Int J Econ Manag Media Stud, 2020; 2(4): 72-79.
Downloads : 8 | Views : 4
This study aims to test; (1) the influence of accounting knowledge and entrepreneurial personality simultaneously on the managerial performance of Bank Aceh's customers, (2) the influence of accounting knowledge on the managerial performance of Bank Aceh's customers, and (3) the influence of entrepreneurial personality on the managerial performance of Bank Aceh's customers. The unit of analysis in this study was Bank Aceh at Operational Head Office. Furthermore, the unit of observation (respondents) in this study is Bank Aceh customers who have a position as manager on owned business. Sources of research data using primary data sources derived from the acquisition of research questionnaires. While the data collection technique in this research is done by the technique of spreading the questionnaire. The method of analysis used in this research is Multiple Linear Regression Analysis. The result of the research shows that (1) knowledge of accounting and entrepreneurial personality together influence to managerial performance of Bank of Aceh customer, (2) accounting knowledge has positive influence but not significant to managerial performance of Bank of Aceh customer, and (3) entrepreneurial personality has positive influence and significant to managerial performance of Bank Aceh.