Pengaruh Komitmen Organisasi Dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan. (Studi Pada Organisasi Perangkat Daerah Kota Palu)

SEKAR SARI, C 301 15 192. “The Influence of Organizational Commitment and Quality of Human Resources on the Quality of Financial Statements. (Study on Regional Organization Unit of Palu City Government)”, guided by Supriadi Laupe and Mustamin.
The purpose of this study was to examine and analyze the influence of organizational commitment and the quality of human resources on the quality of financial statements both partially and simultaneously. The data sources used in this study are primary data in the form of questionnaire and secondary data in the form of a budget ceiling, by using a purposive sampling method as sampling technique with the criteria of respondents being Financial Administration Officers (PPK), totaling 33 people. The analytical tool used is multiple linear regression analysis with the help of the statistical program SPSS version 21.0. The results showed that organizational commitment and quality of human resources both simultaneously and partially had a positive and significant influence on the quality of financial statements.
Keywords: Organizational Commitment, Human Resources, Financial Statements.