PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH, STUDI PADA PEMERINTAH

Hendira Rita Kartika, Dewi Amalia

Abstract


This research aims to understand the influence of the capacity of human resources, the utilization of information technology, internal control and accounting on the value of information reporting local government finance. Of respondents in this research is the head and staff the subsection accounting and finance at penatausahaan skpd magelang city of central java province. The number of respondents in this research is 65. Data collection done by means of spreading the questionnaire directly to the secretariat skpd magelang city. The technique of analysis of data using linear regression analysis double. The result of testing on each of the independent variable shows that the capacity of human resources have influence on the information the government financial reporting magelang the city. While the use of information technology and control of internal accounting have no influence on the information the government financial reporting Magelang city

Keywords


the value of local government financial reporting information, the capacity of human resources, utilization of information technology, accounting and internal control.

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DOI: https://doi.org/10.12928/j.reksa.v3i1.25

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Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ahmad Dahlan

Kampus 1 Universitas Ahmad Dahlan
Jalan Kapas No. 9 Semaki, Umbulharjo, Daerah Istimewa Yogyakarta, Indonesia

E-mail: reksa@act.uad.ac.id


 p-ISSN: 2089-6581 dan e-ISSN: 2614-3720


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