PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD PEMERINTAH KOTA MANADO
ABSTRACT: The research was
conducted on the basis of the results of Local Government Finance Report that
the financial statements of Manado City Government has not met the criteria asrequirements
quality financial statements. This is evidenced by the opinion received by theManado
City Government during 2008 to 2012 as, Qualified Opinion, Adverse Opinion,Disclaimer
Opinion, Adverse Opinion , and Qualified Opinion. Adverse and DisclaimerOpinions
received by the city of Manado may raise questions for society about possibleirregularities
have occurred many budgets.
This study aims to determine the influence of internal controls, an
understanding of financialaccounting systems, and human resources capacity to
quality of government financialreporting information at SKPD in Manado city
government. The results of the study werestatistically conclude that internal
control, understanding financial accounting, and humanresource capacity jointly
affect the quality of government financial reporting information atSKPD in
Manado city, however partially, the human resource capacity has no effect to quality
of government financial reporting information at SKPD in Manado City.
Suggestions from this study is Manado City Government is expected to improve
qualifications in the fieldof education, namely the employees who receive
educational background in accounting.
Keywords: Quality of
Government Financial Reporting Information, Internal Audit, Understanding of
Financial Accounting System, Human Resources Capacity
Penulis: Irene Fransisca
Ponamon
Kode Jurnal: jpakuntansidd141182
