PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract
This study aims to provide an overview and empirical evidence of the influence of human resource quality, utilization of information technology and internal control of accounting on the quality of local government financial statements in Special Region of Yogyakarta. There are still many cities and districts in Indonesia that get opinions other than unqualified (WTP) from the Financial Audit Board (BPK), as well as the demands of the users of financial reports on the quality of local government financial reports, as well as the interest of researchers to examine repeatedly about what factors that affect the quality of financial statements has made researchers motivated to conduct research on the quality of local government financial statements. Data collection in this study using questionnaires with respondents who have determined by a several criteria. Questionnaires distributed to SKPD employees amounted to 80 questionnaires and the entire questionnaire returned. However, only 72 questionnaires can be processed. The analysis used in this research is multiple regression analysis. Based on the analysis that has been done by using SPSS 22 software obtained the result that the variable of human resource quality is not influenced to the quality of local government financial report, while the variable utilization of information technology and internal control of accounting have a positive effect on the quality of local government financial report.