PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN KLATEN)

Abstrak

The purpose of this study is to analyze the influence of human resource competencies, information technology utilization, internal control systems, and regional financial supervision on the quality of local government financial reports. This research was conducted at the Klaten Regency Government. The population in the study was SKPD in the Klaten District Government. The sample in this study is structural officials, employees / staff who carry out the accounting / financial administration function who have at least one year of work experience in each SKPD in Klaten Regency, with a sample size of 30. The sampling method uses nonprobility with purposive sampling. The data analysis technique used is multiple linear regression analysis. The regression test results show that human resource competence has a positive effect on the quality of local government financial reports. the internal control system has a positive effect on the quality of local government financial reports. regional financial supervision does not affect the quality of local government financial reports. The use of information technology has a negative effect on the quality of local government financial reports.

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Authors
  • Harry Wahyu Febriyanto
  • Teguh Erawati
  • Suyanto
Publication Date

2019-08

Keywords

Human resource competencies, utilization of information technology, internal control systems, regional financial supervision, quality of local government financial reports.