PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH
ABSTRACT: This purpose of this
research was to examine the effect of human resource capacity, utilization of
information technology and accounting internal control toward financial reporting of local governments. The
population in this study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh
Darussalam which amounts to 37 agencies. The data used are primary data, which
derives directly from research subjects in the form of the perception of
respondents with a list of how to distribute the statement in the form of questionnaires
to 111 respondents.
The results show that simultaneously, the capacity of human resources,
utilization of information technology and accounting internal controls affect
the reliability of financial reporting of local government. Partially, each
independent variable influence the reliability of financial reporting of local
government.
Keyword: human resources,
information technology, internal controls, reliability of financial reporting
Penulis: Darwanis, Desi Dwi
Mahyani
Kode Jurnal: jpakuntansidd090066
