PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Dinas Kabupaten Boyolali)

Aditya Akbar Putra Pradana, Erma Setiawati

Abstract


This study aims to determine the effect of the quality of human resources, information technology utilization and internal control on the reliability of local government financial reporting. The approach used in this study is a qualitative approach. This population of this research is accountancy/ clerical of financial on 16 offices in Boyolali District.The number of samples taken by 80 employees. This study uses purposive sampling. Data was collected by questionnaire method. The data analysis technique used is Multiple Linear Regression.The results of this study indicate that the Quality of human resources and internal control have a significant effect on the reliability of local government financial reporting, while information technology utilization has no effect on the reliability of local government financial reporting.


Keywords


quality of human resources, information technology utilization, internal control systems, quality of local government financial reports

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