ANALISIS PENGARUH SISTEM PENGENDALIAN INTEREN, KOMPETENSI SUMBER DAYA MANUSIA, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract
This study aims to test and get empirical evidence about the influence of Intern Control System, Human Resources Competence, and Utilization of Information Technology on the Quality of Financial Reporting in Local Government. The population in this research are all Working Unis in Magelang Regency amounting to 26 Working Units. Data collection in this research used survey method with questionnaire was given to the respondent in Magelang Regency. The sampling technique was determined by purposive sampling method with using slovin formula. The sample in this research were employess who working in finance department consist of Financial Administration Official on Working Units (PPK-SKPD) and staff/employee who helped Financial Administration Official on Working Units to preparing financial reporting on Working Units in Magelang Regency. The type of the data used in this study was primary data. The total of questionnaires distributed to the respondents were 119 questionnaires and 100 questionnaires were perfect and can be processed. Data collected were analyzed by testing the quality of the instrument and then data was processed by using IBM Statistics SPSS v.22. Hypothesis testing in this research used multiple linier regression analysis, coefficient of determination test, t test, and F test.
The results showed that the Intern Control System and Utilization of Information Technology have a positive effect on the Quality of Financial Reporting in Local Government. Meanwhile, the Human Resources Competence does not affect on the Quality of Financial Reporting in Local Government.