Damayanti, Ica (2025) Analisis Faktor-faktor Yang Mempengaruhi Keterandalan Laporan Keuangan Pada Perangkat Daerah Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the influence of human resources, the use of information technology and internal control systems on the reliability of financial statements in the Pelalawan Regency Regional Apparatus. This research is a quantitative research. The collection of research data was carried out by distributing questionnaires to 86 employees with ASN status in 29 Regional Apparatus of Pelalawan Regency. The results of the study show that human resources and the use of information technology have an effect on the reliability of financial statements. Meanwhile, the internal control system has no effect on the reliability of financial statements at the Pelalawan Regency Regional Apparatus. Therefore, it is important to evaluate and improve the internal control system so that it can function in accordance with expectations in supporting the reliability of financial statements in the Pelalawan Regency Regional Apparatus. Keywords: human resources, information technology utilization, internal control system, reliability of financial statements

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