Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Akuntansi Keuangan Daerah (SAKD) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Skpd Provinsi Riau)

P, Ghozi Ferdiansyah (2022) Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Akuntansi Keuangan Daerah (SAKD) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Skpd Provinsi Riau). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to analyze the effect of human resource competence, the use of information technology and the application of regional financial accounting systems on the quality of local government financial reports with empirical studies in SKPD Riau Province. The type of research conducted is quantitative. Data was collected by distributing 56 questionnaires filled out by financial staff at 28 SKPD in Riau Province. The data obtained were then analyzed using data analysis techniques consisting of multiple linear regression analysis, descriptive statistical test, coefficient of determination test, classical assumption test and t test. The results of this study indicate that simultaneously, the competence of human resources, the use of information technology and the application of regional financial accounting systems affect the quality of local government financial reports at SKPD Riau Province. Partially, the variable of human resource competence affects the quality of local government financial reports at the Riau Province SKPD and the variable of the use of information technology and the application of regional financial accounting systems has no effect on the quality of local government financial reports at the Riau Province SKPD.

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