FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH PROVINSI JAWA TIMUR

Abstract

This research aimed to examine the effect of human resources capasity, information technology utilization and financial supervision on the reliability of local government financial report. While, the population was Local Government Organization, East Java Provience. The research was causal-comparative with quantitative appoarch. Moreover, the instrument used survey. Furthemore, the data were primary with questionnaire as the instrument. In addition, the data collection technique used purposive sampling. In line with, there were 78 respondents as sample. Meanwile, the data analysis technique used multiple linier regression. The research result concluded the human resources capasity had positive and significant effect on the reliability of local government financial report. It meant the more adequate the capacity of human resources, the more reliable of local government financial report would be. The information technology utilization had positive and significant effect on the reliability of local government financial report, this shown as the better used of information technology, the more reliable of local government financial report would be. Furthermore, the financial supervision had positive and significant effect on the reliability of local government financial report, this shown as the higher financial supervision, the more reliable of local government financial report would be.
Keywords: Human resource capacity, information technology utilization, financial supervision, reliability of local government financial report.