PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU

Abstract

This research aims to determine the effect of human resource, information technology, and internal control to the quality of reporting on Indragiri Hulu Regency in 2017. The methods used in this research was multiple linear regression. The sampling methods used waspurposive sampling which counted 32 Regional Work Unit with 96 total respondents. Data collected by distributing quetionaires to 96 respondents working in 32 Regional Work Unit in Indragiri Hulu Regency, but only 81 questionnaires were returned and can be processed. The results of the hypothesis test showed that human resource has significant effect on the quality of reporting with 0.018, 0.000, and 0.000 significance. The influence of human resource has significant effect on the quality of reporting is 63.6% while the remaining 36.4% is influenced by other variables.

Keywords : human resource, information technology, internal control, quality of reporting.