Pengaruh Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi, Dan Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Kabupaten Tanah Datar)
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 SKPD in Kab Tanah
Datar. Judgement sampling are used as
the sampling method with 76 respondents.
The data used on this research are Primary Data, collected with a direct survey
using questionnaire that sent to heads
and staffs of SKPD’s accounting department in Kab Tanah Datar. Path analysis
are used as analysis method with using SPSS as the tools. The research proof
that 1) 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 (0,449 > 0,306). 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 (0,408 > 0,306). The coefficient of β at variable X2 has a positive value. It is mean that H2 accepted.
and 3) human resource has a
positively significant effect to government financial reporting quality where
the significant value are 0,003<0,05 and value of t count > t table
(0,378 > 0,306). The coefficient of β
at variable X3 has a positive value. It
is mean that H3 accepted 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: Government
accounting intern control, Information technologi utilization, Human
resource, Goverment information
financial reporting quality
Penulis: Ervinda Sri Ningsih
Kode Jurnal: jpakuntansidd140717
