PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN PIMPINAN DALAM MENYUSUN LAPORAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN WAROPEN

Abstract

Laurina Sawaki: The influence of the quality of human resources and the commitment of leaders in the preparation of regional financial statements within the local government of Waropen Regency. Supervisor I: Balthazar Kambuaya, Supervisor II: Siti Rofingatun.

              The purpose of this study was conducted to: Obtain empirical evidence of the influence of Human Resource Quality and Leadership Commitment in the Preparation of Regional Financial Statements within the Local Government of Waropen Regency. This research was conducted within the scope of Waropen Regency government. The sampling technique in this study was purposive sampling. The type of data used is quantitative data and the source data is obtained directly from a sample of informants using the help of research questionnaires. Data analysis and hypothesis testing using multiple linear regression analysis using  SPSS software for windows.

              The results showed that: (1) Partially, the Quality of Human Resources (X1) and Leadership Commitment (X2) had a significant effect on the preparation of Regional Financial Statements (Y) within the Waropen Regency government. (2) Simultaneously, the Quality of Human Resources (X1) and Leadership Commitment (X2) have a significant effect on the preparation of Regional Financial Statements (Y) within the Waropen Regency government.

Keywords : HR Quality, Lead Commitment, Report Preparation Finance.