Pengaruh Kompetensi Pejabat Penatausahaan Keuangan, Sistem Pengendalian Intern Pemerintah, Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada SKPD Kota Padang)
Abstract: Padang as the
capitalcity of West Sumatra, based on the results of the Local Government
Financial Reports Fiscal Year 2008 to 2010 received opinions qualified opinion.
The results of this examination caused by Government Financial Statements did
not complete the value of characteristics information from the financial
statements it self. The value of local government financial reporting
information is influenced by several factors: the financial administration
officials competence, The system of internal control, and the control of
regional finance. The writer wanted to know the effect those factors to the
value of local government financial reporting information. To test this
hypothesis, the writer used primary data. The techniques analysis using
multiple regression analysis with the financial administration officials
competence, The system of internal control and the control of regional finance
as independent variable and the local government financial reporting
information as dependent variable. After the data was analyzed, it found that
all of the factors have a significally give positive influence to the value of
local government financial reporting information. It means, if the financial
administration officials competence, The system of internal control, and the
control of regional finance better than before, the information and financial
report which produced by the government will be better also. It is recommended
to the local government to do a review about the financial administration
officials competence, The system of internal control, and the control of
regional finance to make financial reporting so it has information value.
Key words: Information value,
the financial administration officials competence, The system of internal
control, and the control of regional finance.
Penulis: Yuliarta
Kode Jurnal: jpakuntansidd130723
