The Effect of Human Resource Capacity, Information Technology Utilization, and Accounting Internal Control on the Value of Financial Statements’ Information of the Lhokseumawe City Government

Murhaban, Murhaban and Iswadi, Iswadi and Harlinda, Suryani (2020) The Effect of Human Resource Capacity, Information Technology Utilization, and Accounting Internal Control on the Value of Financial Statements’ Information of the Lhokseumawe City Government. International Journal of Innovation, Creativity and Change, 12 (5). pp. 609-630. ISSN 2201-1323

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Abstract

This study examines the influence of Human Resource Capacity, Information Technology Utilisation and Accounting Internal Control on the value of financial statements information of Lhokseumawe City Government. The samples in this study are 155 employees in the financial section of SKPK in Lhokseumawe city. The analytical tool used is SPSS 16.0. The results show the human resource capacity, information technology utilisation and accounting internal control influence on the value of financial statements information of Lhokseumawe City Government. Keywords: Human Resources Capacity, Utilisation of Information Technology, Control Accounting, Value of Financial Statements Information.

Item Type: Article
Subjects: E Economy, Accounting, Development > E11 Economy (General)
Depositing User: Mr. Murhaban Murhaban
Date Deposited: 14 Nov 2020 04:13
Last Modified: 14 Nov 2020 04:13
URI: http://repository.unimal.ac.id/id/eprint/6155

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