PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH [jurnal]
Darwanis
Fakultas Ekonomi Universitas Syiah Kuala
Desi Dwi Mahyani
Fakultas Ekonomi Universitas Syiah Kuala
ABSTRACT
This purpose of this research was to examine the effect of human
resource capacity, utilization of information technology and accounting internal
control toward financial reporting of local governments. The population in this
study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh Darussalam which
amounts to 37 agencies. The data used are primary data, which derives directly
from research subjects in the form of the perception of respondents with a list of
how to distribute the statement in the form of questionnaires to 111 respondents.
The results show that simultaneously, the capacity of human resources,
utilization of information technology and accounting internal controls affect the
reliability of financial reporting of local government. Partially, each independent
variable influence the reliability of financial reporting of local government.
Keyword: human resources,
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