Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Pada Opd Kota Pekanbaru

Indirayana, Tri Putri (2021) Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Pada Opd Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to examine the effect of the quality of human resources, the use of information technology, and the internal control system on the value of financial reporting information at OPD Pekanbaru City. Determination of the sample using purposive sampling technique. The sample in this study is the head of the financial division, treasurer and financial staff who are in 44 OPD Pekanbaru City with a total of 176 respondents. The method used is a quantitative method with the type of survey research. Testing the quality of the data used is the validity test. The classic assumption test used is the normality test. The data analysis model used is multiple linear regression. Hypothesis testing used is the partial test (t-test), simultaneous test (F-test) and the coefficient of determination (R2). Based on the results of research partially and simultaneously the results of this study indicate that the quality of human resources, the use of information technology and internal control systems have a significant effect on the financial reporting information value of the Pekanbaru City Regional Apparatus Organization.

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