Pengaruh Penerapan Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Kota Binjai)

Abstract

This study aimed to analyze the influence of the applications of human resource competence, the utilization of information technology and internal control system toward quality of local goverment finansial reporting district of Binjai City. The population in this study are employees of regional organizations in the Binjai city and 50 of them were used as the respondent, using purposive sampling method. Respondents are PPK-OPD and treasurers in district of Binjai City. Based on the results of primary data (questionnaire) processing using multiple liniear regression method, F test, and t test known variables the applications of human resource competence, the utilization of information technology and internal control systemaffect quality of local goverment financial reporting simultaneously significante influence. Partially the human resource competence, utilization onf information technology and internal control system have any influence on quality of local goverment financial reporting district of Binjai City.