ENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERNAL AKUNTANSI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

• Main Author: Sherly Nauli Harahap, (Author)
• Format: Book
• Published: 2017-07-04.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/18481/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/18481/2/AWAL.pdf; http://repository.upnvj.ac.id/18481/3/BAB%20I.pdf; http://repository.upnvj.ac.id/18481/4/BAB%20II.pdf; http://repository.upnvj.ac.id/18481/5/BAB%20III.pdf; http://repository.upnvj.ac.id/18481/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/18481/7/BAB%20V.pdf; http://repository.upnvj.ac.id/18481/12/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/18481/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/18481/10/LAMPIRAN.pdf; http://repository.upnvj.ac.id/18481/11/JURNAL.pdf
• Keywords: H Social Sciences (General); HC Economic History and Conditions; HF Commerce; HF5601 Accounting; HG Finance

This study was conducted to examine the influence of human resource competence, utilization of information technology and internal control of accounting to the quality of information on local government financial report on SKPD in the area of DKI Jakarta Province. The population in this study is the Regional Device Work Unit (SKPD) of local government in the area of DKI Jakarta Province. The technique of determining the sample using simple random sampling method. The sample used in this research is a financial officer who works on SKPD DKI Jakarta Provincial Government. The number of samples used is 71 respondents. The type of data in this study is quantitative data sourced from the primary data. Methods of data collection by distributing questionnaires. Scale used in the preparation of the questionnaire likert scale. Data analysis method was done by validity test, reliability test, normality test, multicolonierity test and heteroscedasticity test. Hypothesis testing of this research using multiple linear regression analysis. The test tool on hypothesis is t test and coefficient of determination (R2). The result of this research is the influence of each independent variable to the dependent variable that the competence of human resources and internal control of accounting have a significant effect on the quality of information of local government financial report. While the utilization of information technology has no significant effect on the quality of information on local government financial statements.