FATIMAH, SITI (2022) PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI BADAN PENDAPATAN PENGELOLAAN KEUANGAN ASET DAERAH KABUPATEN PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
ABSTRACK Local governments are currently required to be able to present financial reports to the public. Given the increasing demands on the implementation of public accountability, it has implications for local government agencies to provide information, especially financial statement information. The information contained in the financial statements will not be useful if the presentation and delivery of financial statements is not of high quality. This study aims to determine the effect of the internal control system, the use of technology, and the competence of human resources on the quality of local government financial reports at BPPKAD, Ponorogo Regency. The sampling of this research is a saturated sample, which is a sampling technique in which all members of the population are used as samples. respondents in this study were all employees of BPPKAD Ponorogo, totaling 96 respondents. The data analysis method used in this research is quantitative analysis using multiple linear regression analysis by considering the partial test, simultaneous test and determination test. The results of the first hypothesis test partially show that the internal control system has an effect on the quality of local government financial reports. This can be interpreted if the internal control system runs well then the financial reports produced will also be of high quality. The results of the second hypothesis test indicate that the use of information technology affects the quality of local government financial reports. Utilization of information technology will greatly assist local governments in producing quality financial reports. The results of the third hypothesis test indicate that the competence of human resources has an effect on the quality of financial reports. This shows that the competence of competent human resources is able to encourage the creation of quality financial reports. Simultaneously the results of this study indicate that the three variables, namely the internal control system, the use of information technology, and the competence of human resources simultaneously affect the quality of financial statements. This means that the better the internal control system and the use of sophisticated information technology, as well as being supported by competent human resources, will affect the quality of the financial reports of the Ponorogo district government. Keywords: SPI, Utilization of Information Technology, HR Competence, Quality of financial reports
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | SPI, Utilization of Information Technology, HR Competence, Quality of financial reports |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Economic |
| Depositing User: | fe . userfe |
| Date Deposited: | 01 Mar 2022 03:22 |
| Last Modified: | 01 Mar 2022 03:22 |
| URI: | http://eprints.umpo.ac.id/id/eprint/8691 |
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