KUALITAS SDM, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN

Abstract

This research has been conducted at Local government work at city of Surabaya. This research is meant to find out the influence of human resource, utilization of information technology, and internal control system to the reliability of local financial statement at Local government work at city of Surabaya. The research method has been done by using quantitative. The respondent of this research is head of service, head of department, head of sub department and staff at financial and accounting department at Local government work in city of Surabaya. There are 125 questionnaire has been issued, and it obtains 118 respondents are included to the data processing. The data analysis technique has been carried out by using multiple linear regressions analysis.The result of this research shows that human resources gives positive influence to the reliability of local government financial statement, the utilization of information technology gives positive influence to the reliability of local government financial statement, and the internal control system gives positive influence to the reliability of local government financial statement.
Keywords: Human resource, utilization of information technology, internal control system, reliability of utilization of information technology.