Pengaruh Kompetensi Sumber Daya Manusia Penerapan Sistem Akuntansi Keuangan Daerah Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (studi Empiris Pada SKPD Kota Pekanbaru)

Ariani, Arisa (2019) Pengaruh Kompetensi Sumber Daya Manusia Penerapan Sistem Akuntansi Keuangan Daerah Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (studi Empiris Pada SKPD Kota Pekanbaru). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of the competence of human resources, financial accounting system application areas, use of information technology and internal control of the quality of local government financial statements Pekanbaru City. This research was conducted at the office / agency in the city of Pekanbaru, which amounted to 30 SKPD. Population and sample included Head of Office, Head of Finance Subdivision, and Staff of Program Arrangement subdivision in SKPD. This research is a survey research with 2 respondents in each institution so that there are 60 respondents. Data collection was carried out by distributing 60 questionnaires to 30 related agencies. Determination of the sample by using purposive sampling method and using multiple linear regression analysis models with the help of SPSS 22.0 software application. The results of this study indicate that the competence of human resources, the application of regional financial accounting systems, the utilization of information technology and internal control systems together or simultaneously have a significant effect on the quality of the financial statements of the Pekanbaru City government. While partially, human resource competence, the application of the regional financial accounting system and the internal control system did not have a significant effect on the quality of the local government financial reports, but the partial use of technology had a significant effect on the quality of the Pekanbaru local government financial reports.

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