Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Terciptanya Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Kabupaten Semarang

Abstract

PThis study aims to prove empirically the effect of human resource competence, the use of information technology, internal control systems and the application of government accounting standards on the quality of financial reports of Semarang Regency SKPD. The benefit of research is to become a source of information and insight as well as a reference to SKPD in developing human resources, information technology, internal control and compliance with government accounting standards in the form of transparency and accountability and this research is expected to be a reference source in developing general knowledge regarding competence. human resources, utilization of information technology, internal control systems and application of government accounting standards in SKPD.

This type of research is a descriptive study with an interpretive quantitative approach using primary data. The population in this study were Civil Servants in Semarang Regency Regional Work Units. The sampling method was purposive sampling technique. There were 68 samples from SKPD in Semarang Regency. The statistical method of data analysis used is multiple regression using SPSS software. The analysis technique is Multiple Linear Regression Analysis. Using Validity Test and Reliability Test. Hypothesis testing t test, F test, Test R^2,Normality Test, Test Multicollinearity, and Test Heteroskidastity.

The results of this study indicate that Human Resource Competence, Utilization of Information Technology, Internal Control Systems and Implementation of Government Accounting Standards have a significant positive effect on the Quality of Financial Statements of Semarang Regency SKPD.

 

Keywords: Human resource competence, internal control systems, implementation government accounting standards, the quality of financial reports, use of information technology.