PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Oganisasi Perangkat Daerah Kabupaten Rokan Hilir)

Abstract

The sample in this study was determined by using purposive sampling method in
total there are 27 OPD in Rokan Hilir Regency. The analytical method used in this
research is multiple regression analysis using SPSS v22.The purpose of this study was to
test the competence effect of Of The Government Internal Control System, The Human
Resources Competencies, The Utilization Of Information Technology And The
Application Of Regional Financial Accounting System To The Quality Of Local
Government Financial Report. Respondents in this study is the structural officials
involved in drafting the budget. The results showed that: 1) Effect of The Government
Internal Control System affect the quality of financial reports with significant value
0,015 <0,05. 2) The Human Resources Competencies significantly influence the quality of
financial reports with significant value 0,004 <0.05. 3) the utilization of Information
Technology significantly influence the quality of financial reports with significant value
0,000 <0.05 .4) The Application Of Regional Financial Accounting System a significant
effect on the quality of financial reports with significant value 0.000 <0.05.
Keyword : quality of financial reporting, governmet internal control system, human
resources competency, technology information, regional financial
accounting system