Pengaruh Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi, Dan Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Kabupaten Tanah Datar)

Abstract

This  research aim at reviewing : 1)  Effect on human resource capacity to government financial reporting quality, 2) Effect on information technologi utilization to government financial reporting quality, and 3) Effect on government accounting intern control to government financial reporting quality. This is a causative research. Population on this research are SKPD in Kab Tanah Datar. Judgement sampling are used  as the sampling method with 76  respondents. The data used on this research are Primary Data, collected with a direct survey using questionnaire that sent to  heads and staffs of SKPD’s accounting department in Kab Tanah Datar. Path analysis are used as analysis method with using SPSS as the tools. The research proof that 1) Government accounting intern control has a positively significant effect to  government financial reporting quality where the significant value are 0,000<0,05 and value of t count > t table (0,449 > 0,306). The coefficient of β at variable X1  has positive value. It is mean that  H1Accepted. 2)  Information technologi utilization  has a positively significant effect to government financial reporting quality where the significant value are 0,007<0,05 and value of  t count > t table (0,408 > 0,306). The coefficient of β at variable X2  has a positive value. It is mean that  H2 accepted.  and 3) human resource  has a positively significant effect to government financial reporting quality where the significant value are 0,003<0,05 and value of t count > t table (0,378  > 0,306). The coefficient of β at variable X3  has a positive value. It is mean that H3 accepted From this research we can suggest that: 1) For all unit of DPKAD  in West Sumatera to increase the human resource capacity, information technologi utilization, and government accounting intern control.  It will give a good impact on government financial reporting quality. 2) For future research, it is better to use a direct interview method to the respondent. So that the answer collected from the respondent are more clearly. 3) For future researcher, it is better to add the other related variable.

Keywords: Government accounting intern control, Information technologi utilization, Human resource,  Goverment information financial reporting quality