Pengaruh Kompetensi Pejabat Penatausahaan Keuangan, Sistem Pengendalian Intern Pemerintah, Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada SKPD Kota Padang)

Abstract

Padang as the capitalcity of West Sumatra, based on the results of the Local Government Financial Reports Fiscal Year 2008 to 2010 received opinions qualified opinion. The results of this examination caused by Government Financial Statements did not complete the value of characteristics information from the financial statements it self. The value of local government financial reporting information is influenced by several factors: the financial administration officials competence, The system of internal control, and the control of regional finance. The writer wanted to know the effect those factors to the value of local government financial reporting information. To test this hypothesis, the writer used primary data. The techniques analysis using multiple regression analysis with the financial administration officials competence, The system of internal control and the control of regional finance as independent variable and the local government financial reporting information as dependent variable. After the data was analyzed, it found that all of the factors have a significally give positive influence to the value of local government financial reporting information. It means, if the financial administration officials competence, The system of internal control, and the control of regional finance better than before, the information and financial report which produced by the government will be better also. It is recommended to the local government to do a review about the financial administration officials competence, The system of internal control, and the control of regional finance to make financial reporting so it has information value.

Key words: Information value, the financial administration officials competence, The system of internal control, and the control of regional finance.