PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN
Abstract
The research aims so examine the effect of human resources competency, implementation of local government management information system, and internal control system on the timeliness financial reporting
This research is quantitative study that use primary data. Data were collected using questionnaire survey. The questionnaires were delivered to 60 employees of local government units (SKPD) Kabupaten Pringsewu. The data analysis was done by using binary logistic with the help of SPSS 16 software.
The result showed that the human resources competency standards had a negative significant effect on timeliness financial reporting, implementation of local government management information system had a positive significant effect on timeliness financial reporting, and internal control system had a positive significant effect on timeliness financial reporting.