PENGARUH KOMPETENSI SUMBER DAYA MANUSIA PEMANFAATAN INFORMASI TEKNOLOGI DAN SISTEM PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kabupaten Sukoharjo)

Abstrak

This study aims to examine the effect of human resource competence, utilization of information technology and internal control systems on the value of local government financial reporting information. This type of research includes quantitative research using primary data obtained directly by respondents using questionnaires. The population in this study were employees of the Regional Apparatus Organization (OPD) in Sukoharjo Regency. The method used in the selection of samples is a saturated sample. Respondents in this study were 85 respondents. Based on the results of primary data processing (questionnaire) with multiple linear regression analysis, F test and t test, it is known that human resource competence, utilization of information technology and internal control systems on the value of local government financial reporting information simultaneously have a significant effect on the value of local government financial reporting information.