Pengaruh Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Intern Pemerintah (Studi Empiris Pada Dinas Pengelolaan Keuangan dan Aset Daerah Se-Sumatera Barat)
Abstract: This
research aim at reviewing : 1) Effect on human resource capacity to government
financial reporting quality, 2) Effect on information technologi utilization to
government financial reporting quality, and 3) Effect on government accounting
intern control to government financial reporting quality . This is a causative
research. Population on this research are DPKAD in West Sumatera. Judgement
sampling are used as the sampling method with 75 respondents. The data used on this research are Primary Data,
collected with a direct survey using questionnaire that sent to heads and
staffs of DPKAD’s accounting department in West Sumatera. Path analysis are
used as analysis method with using SPSS as the tools.
The research proof that 1) human resource capacity has
a positively significant effect to government financial reporting quality where
the significant value are 0,005<0,05 and value of t count> t table (2,921 > 1,667). The
coefficient of β at variable X1 has positive value. It is mean that H1Accepted.
2) Information technologi utilization has a positively significant effect to
government financial reporting quality
where the significant value are 0,007<0,05 and value of t count> t table(2,779 > 1,667). The
coefficient of β at variable X2 has a positive value. It is mean that H2accepted.
and 3) Government accounting intern control has a positively significant effect
to government financial reporting quality
where the significant value are 0,000<0,05 and value of t count> t table(3,830 > 1,667). The
coefficient of β at variable X3 has a positive value. It is mean that
H3accepted
From this research we can suggest that: 1) For all unit
of DPKAD in West Sumatera to increase the human resource capacity, information
technologi utilization, and government accounting intern control. It will give
a good impact on government financial reporting quality . 2) For future research,
it is better to use a direct interview method to the respondent. So that the
answer collected from the respondent are more clearly. 3) For future
researcher, it is better to add the other related variable.
Keywords:
Human resource capacity, Information technologi utilization, Government
accounting intern control, Goverment financial reporting quality
Penulis: Yosefrinaldi
Yosefrinaldi
Kode Jurnal: jpakuntansidd130721
