PENGARUH KUALITAS SUMBER DAYA MANUSIA, EFEKTIVITAS PEMANFAATAN TEKNOLOGI INFORMASI DAN EFEKTIVITAS PENGENDALIAN INTERN PADA NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH KOTA DENPASAR

Abstract

Examination conducted by the Supreme Audit Board provides empirical evidence that in local government financial reporting there are still many data that are not in accordance with government accounting standards. Researchers are interested to examine this to provide empirical evidence that the quality of human resources, effectiveness of information technology utilization, and effectiveness of internal control affect the value of financial reporting information Denpasar government. Respondents in this study are officials / staff who perform the functions of accounting / financial administration at 59 organizations of the city of Denpasar as many as 122 respondents. Methods of data collection by way of survey in the form of questionnaires. Hypothesis testing of research conducted by multiple linear regression method. The result of hypothesis testing showed that the variable of human resource quality, and effectiveness variable of internal control proved to have positive and significant effect on 5 percent real level on the value of financial reporting information of Denpasar government. Variables effectiveness of information technology utilization have no significant effect on the value of financial reporting information of Denpasar City government.

Keywords: Quality of human resources, utilization of information technology, internal control, and value of financial reporting information.