Pengaruh Kualitas Sumber Daya Manusia, Pengawasan Keuangan, Dan Sistem Pengendalian Intern Pemerintah Terhadap Nilai Pelaporan Keuangan Pemerintah (Studi Empiris pada SKPD Pemerintah Kota Padang Panjang)

Abstract

Based on the results of the Local Government Financial Reports Fiscal Year 2009 to 2011, the capitalcity Padang Panjang received opinions Qualified. 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 government financial report information is influenced by several factors: Human resource quality, the control of regional finance, and the system of intern control. The writer wanted to know the effect those factorsto the value of government financial report information. To test this hypothesis, the writer used primary data. The techniques analysis of data used multiple reggression analysis with human resource quality, the control of regional finance and the system of intern independent variable and the value of government financial report information as an dependent variable. After the data was analyzed, it found that one of the above factors had no significally give positive influence to the value of government financial report information. It is recommended to the local government to able to improve human resource quality and do a review about the system of intern controland the control of regional financeto make financial report so it has information value.

Key words: information value, Human resource quality, the control of regional finance, and the system of intern control.