PENGARUH KUALITAS SDM, TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KEANDALAN PELAPORAN KEUANGAN

Abstract

Presenting the financial report is the implementation of the transparency and the accountability for the public service of the financial management. The financial report is also the tool for controlling and evaluating the performance of the local government generally as well as its unit. This study aims to test the empiric proof, the impact of the human resource quality, the information technology utilization and the internal control toward the realibility of the financial reports in RSUD Ngimbang, Lamongan. The type of this study is quantitative, and the data of this study are collected by distributing the questionnaires. The samples are collected by applying the total sampling, the numbers of the samples are 48 respondents. The analysis applies the multiple linier regression method with SPSS 22. The result of this study shows that the human resources quality gives positive impact to the realibility of the financial reports, the information technology utilization gives positives impact to the realibility of the financial reports and the internal control gives positive impact to the realibility of the financial reports.
Keywords: information technology, realibility of financial reports