FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN

Abstract

Reliability is one of the information elements which related to decision making by interested parties. At this point, the local government is required to improve the its financial recording and reporting system so that the information is reliable. The research aimed to examine the effect of the human resurces quality, utilization of information technology and internal control on the reliability of regional financial reporting. While, the population was Regional Devices Organization (OPD) of East Java Province. The research was causal-comparative with quantitative approach. Moreover, the data collection technique used purposive sampling with survey as the instrument. Furthermore, the data were primary, in the form of questionnaires which were distributed to respondents. In line with, there were 64 respondents as sample. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Services Solutions) 23.0. The research result concluded the human resources quality dad positive effect on the reliability of regional financial reporting. Likewise, the use information technology and internal control had positive effect on the reliability of regional financial reporting. In brief, the result had supported all hypotheses which formulated in this research.
Keywords: human resources quality, utilization of information technology,iinternal control,rreliability of regional financial reporting.