Pengaruh Kapasitas Sumber Daya Manusia dan Peran Auditor Internal Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD di Kabupaten Kerinci)
Abstract: This research
purposed to analyze :1) Effect on human resource capacity to government
financial reporting quality. 2) the role of government internal auditors to
government financial reporting quality. This research included qualitative
research, the research population are Satuan Kerja Perangkat Daerah (SKPD) in
Kerinci. The sample is selected based on method of simple random sampling.
Around 39 SKPD in Kerinci. The data collection were done with questionare to
respondances. They are accounting officer of SKPD. The analyzing technique were
done by using analysis is double regression with human resource capacity and
the role of government internal auditors as a independent variable, and
government financial reporting quality as a dependent variable. The data
process were done by SPSS application version 16.0 for windows.
This research result concluded that :1) the influence of positive
significance between human resource capacity to government financial reporting
quality with T count > T table is
around 2,814>1,996 or significancy result 0,006<α 0,05 (H1 accepted).2)
The influence of positive significance between the role of government internal
auditors to government financial reporting quality with T count > T table is around 2,719 >1,996 or
significancy result 0,008<α 0,05 (H2 accepted).
Based on this research result: (1) For all unit of SKPD in Kerinci to
increase the human resource capacity and the role of government internal
auditors. It will give a good impact on government financial reporting quality.
(2) Further research can be done to change the variables of research to find
other variables that have strong influences on the quality of financial report
that is produced by the government, can be accompanied by a qualitative
research and study sample turnover, as well as do the changes in selecting of
the alternative answers to the questionnaire study. (3) for future research, it
is better to use a direct interview method to the responden. So that the answer
collected from the respondent are more clearly.
Key words: government
financial reporting quality, human
resource capacity, the role of government internal auditors
Penulis: Lusi Novita Sari
Kode Jurnal: jpakuntansidd140700
