DETERMINAN YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: SPI SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine the effect of human resource competence and utilization of information technology on quality of local government financial statement with internal control system as moderating variable (Study of Regional Government organization of Sidoarjo). The research was quantitative. While, the data were primary with questionnaire as the instrument. Moreover, the population was 20 Regional Government Organization of Sidoarjo. Furthermore, the data collection technique used purposive sampling, in wich the sample was based on criteria given. In line with, there were 68 employees of Regional Government Organization as sample. Additionally, the data analysis technique used multiple linear regression and moderated regression analysis with SPSS 23. The research result concluded human resource competence and utilization of information technology had positive and significant effect on quality of local government financial statement. In contrast, internal control system could not moderate human resource competence on quality of local government financial statement. Howefer, internal control system could moderate utilization of information technology on quality of local government financial statement.
Keywords: KSDM, PTI, SPI KLKPD.