PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI

Abstract

This research was conducted to determine the factors that affect the quality of local government financial reports . The factors studied were the effects of Human Resources competencies , Internal control system, the utilization of information technology , and organization commitment. Collecting data this research used a questionnaire survey. The questionnaire was delivered to 96 employees working units (SKPD) Bantul in financial/ accounting division, total of 90 questionnaires returned complete and can be processed . The data collected were processed using SPSS version 23. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis testing is internal control system and the ulitization of information technologi has a significant positive effect on the quality of local government financial reports and organization commitment can strengthen internal control system and ulitization of information technologi on the quality of local goverment financial reports.