PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DESA KABUPATEN BELITUNG TIMUR
| Main Authors: | Sartika, Della, Yuliantoro, Rohmad |
|---|---|
| Format: | Naskah Publikasi NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.uad.ac.id/15039/1/T1_1500012089_Naskah%20Publikasi.pdf http://eprints.uad.ac.id/15039/ |
Daftar Isi:
- This study is entitled "THE EFFECT OF QUALITY OF HUMAN RESOURCES, UTILIZATION OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL SYSTEMS ON RELIABILITY OF VILLAGE FINANCIAL REPORTING IN THE BELITUNG TIMUR DISTRICT". The purpose of this study was to determine the effect of the quality of human resources, the use of information technology, and internal control systems on the reliability of village government financial reporting in East Belitung Regency. The independent variables in this study are the quality of human resources, utilization of information technology, and internal control systems while the dependent variable is the reliability of village financial reporting. The sample in this study is the village government in villages, especially Manggar sub-district as many as 61 people. Sampling was done by purposive sampling method. The data in this study were obtained through distributing questionnaires directly. This study uses multiple linear regression analysis with SPSS software. The results showed that the variable quality of human resources, utilization of information technology and systems of internal control effect simultaneously against the reliability of financial reporting of the Government of the village in East Belitung Regency. Partially the variable quality of the human resources impact the reliability of financial reporting of the Government of the village in East Belitung Regency. While the utilization of the technology and the system of internal control does not affect the reliability of financial reporting Government of the village in East Belitung Regency.