PENGARUH KOMPETENSI, PENGENDALIAN INTERN DAN TEKNOLOGI INFOMASI TERHADAP INFORMASI LAPORAN KEUANGAN PEMERINTAH

Abstract

This study aims to examine the effect of human resource competence, government internal control systems and the use of information technology on the quality of local government financial reports. The population in this study was the Regional Apparatus Organization (OPD) in the city of Surabaya. The sampling technique used in this study was purposive sampling and the samples used in this study were 22 agencies and 4 agencies in OPD in the city of Surabaya. The analysis model used is linear regression analysis. Based on the test results, it can be concluded: (1) the competence of human resources has a positive effect on the quality of financial reports, this shows that competent human resources on understanding a good accounting system can produce quality financial reports. (2) the government's internal control system has a positive effect on the quality of financial reports, this shows that if the internal control is in accordance with the regulations, it can provide adequate confidence regarding the achievement of local government objectives. (3) the use of information technology has a positive effect on the quality of financial reports, this shows that the human resources (OPD) who handle the Regional Financial Information System are obliged to develop and take advantage of advances in information technology to improve the ability to manage local government finances, and distribute regional financial information. to the service.
Keywords: human resources, internal control effectiveness, information technology, quality of financial statements