PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENGAWASAN KEUANGAN, DAN SISTEM PENGENDALIAN IMTERN PEMERINTAH TERHADAP NILAI PELAPORAN KEUANGAN PEMERINTAH (Studi Empiris Satuan Kerja Perangkat Daerah Kota Padang Panjang)
Absctract: Based on
the results of
the Local Government
Financial Reports Fiscal
Year 2009 to
2011, the capitalcity Padang Panjang received opinions
Qualified. 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 government financial report information is
influenced by several factors: Human resource quality, the control of regional
finance, and the system of intern control. The writer wanted to know the effect
those factorsto the value of government financial report information. To test
this hypothesis, the writer used primary data. The techniques analysis
of data used
multiple reggression analys is
with human resource quality, the
control of regional finance
and the system
of intern independent
variable and the
value of government
financial report information as
an dependent variable. After the data was analyzed, it found that one of the
above factors had no significally give positive influence to the value of
government financial report information. It is recommended to the local
government to able to improve human resource
quality and do a
review about the
system of intern controland the control of regional
financeto make financial report so it has information value.
Key words: information value,
Human resource quality, the control of regional finance, and the system of
intern control
Penulis: Fadhilla Husna
Kode Jurnal: jpakuntansidd130869
