Pengaruh Kejelasan Tujuan, Dukungan Atasan, Pendidikan Dan Pelatihanterhadap Kualitas Informasi Laporan Keuangan (Studi empiris Pada SKPD Kota Pariaman)

Abstract

This study aims to examine the influence of clarity of purpose, supervisor support, education and training on the quality of financial reporting information. This study is classified as a type of research that is causative.

The population in this study is the Regional Working Units (on education) Pariaman. The sample in this study is the staff / employees of the importance of the financial part of the respondents were 72 respondents. The data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 15.

Conclusion The study shows: the influence of clarity of purpose on the quality of financial statement information of t <t table is 1.161 <1.667. This shows that this study can not prove that the clarity of purpose (X1) has a significant influence on the Information Quality of Financial Statements, that the first hypothesis is rejected. Support supervisor on the quality of financial statement information of t> t table is 8.709> 1.667. This shows that this study can prove that Support Tops (X2) has a significant influence on the Information Quality of Financial Statements, that the second hypothesis is accepted. Education and training on the quality of financial statement information of t> t table is 0.272> 1.667. This shows that this study can not prove that education and training (X3) has a significant influence on the Information Quality of Financial Statements, that the first hypothesis is rejected.

Keywords: real objective, superiol;s back up, education and training on the quality of financial reporting information