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

Sawaki, Laurina; Rofingatun, Siti; Kambuaya, Balthazar

Open access Jurnal

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

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 8 No. 3 (2024)

ISSN: 2581-0286, 2477-7838
Published: 2024-01-20
Publisher: Universitas Cenderawasih
Language: eng
License: creativecommons.org/licenses/by-sa/4.0

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.

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40 authors · 98 co-authorship links · showing the 40 most connected

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Co-author	Organisation	Joint articles
Rudiawie Larasati	Affiliation unknown	4
Kurniawan Patma	Affiliation unknown	3
Agustinus Salle	Affiliation unknown	3
Pascalina V. S Sesa	Affiliation unknown	3
Syaikhul Falah	Affiliation unknown	3
Bill J. C Pangayow	Affiliation unknown	2
Aaron M.A. Simanjuntak	Affiliation unknown	2
Rizka Saptarinur	Affiliation unknown	2
Bill Pangayow	Affiliation unknown	2
Novalia Herlina Bleskadit	Affiliation unknown	2
Maylen K.P. Kambuaya	Affiliation unknown	2
Jefri Imbiri	Affiliation unknown	1
Dedy Ardinsyah	Affiliation unknown	1
Berlinda Shari Damanik	Affiliation unknown	1
Christy J.A. Oeghoede	Affiliation unknown	1
Sylvia Christina Daat	Affiliation unknown	1
Vicky Antonio Prayoga	Affiliation unknown	1
Fighty Elia Ratag	Affiliation unknown	1
Nuh Saneraro Fakdawer	Affiliation unknown	1
Riskiani	Affiliation unknown	1
Paulus Allo Layuk	Affiliation unknown	1
Otniel Safkaur	Affiliation unknown	1
Ardianto Samudro	Affiliation unknown	1
Richty Phaskawati Hutabalian	Affiliation unknown	1
Hasnia Hasnia	Affiliation unknown	1
Shartika A. Kencana	Affiliation unknown	1
Mariolin Sanggenafa	Affiliation unknown	1
Budianto Ngo	Affiliation unknown	1
Andhika Dwi Abriyanti	Affiliation unknown	1
Mariolin A. Sanggenafa	Affiliation unknown	1
Theo Allolayuk	Affiliation unknown	1
Agarita Clara Womsiwor	Affiliation unknown	1
Andi Setiawan	Affiliation unknown	1
Abner SP Marlissa	Affiliation unknown	1
Rama Soyan Arung Lamba	Affiliation unknown	1
Ruth Tambunan	Affiliation unknown	1
Cindy W. C. Hallatu	Affiliation unknown	1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.

Original metadata (oai_dc)

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	<dc:title xml:lang="en-US">PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN PIMPINAN DALAM MENYUSUN LAPORAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN WAROPEN</dc:title>
	<dc:creator>Sawaki, Laurina</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Kambuaya, Balthazar</dc:creator>
	<dc:description xml:lang="en-US">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.
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 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&amp;nbsp; SPSS software for windows.
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; 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.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2024-01-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/3298</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 8 No. 3 (2023)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 8 No 3 (2023)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/3298/2604</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>