PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Depok)
Abstract: This research was
conducted to determine the factors that affect the quality of local government
financial reports . The factors studied were the effects of Human Resources
competencies , the application of Financial Accounting System , the utilization
of information technology , and Internal Control System .Collecting data this
research used a questionnaire survey. The questionnaire was delivered to 100
employees working units (SKPD ) Depok city in financial/ accounting division,
total of 64 questionnaires ( 64 % ) returned complete and can be processed .
The data collected were processed using SPSS version 21.0. The statistical
methods used to test the hypotheses is multiple linear regression analysis. The
results of hypothesis testing is human resource competency, Local Financial
Accounting System implementation, utilization of information technology, and
systems of internal control the government has a significant positive effect on
the quality of local government financial reports..
Keywords: quality of financial
reporting , human resource competency, financial accounting systems,
information technology, internal control system
Penulis: As Syifa Nurillah,
Dul Muid
Kode Jurnal: jpakuntansidd141102
