PENGARUH KAPASITAS SDM, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN MANGGARAI BARAT PROVINSI NUSA TENGGARA TIMUR
Daftar Isi:
- Financial management of state assets are considered important because it relates to the survival of a nation. However, based on the fact that there is either the media or research revealed that the financial statements are still many local governments presented data that does not fit. In addition there are many irregularities have been found by the BPK in the government's financial statements. The condition also occurs in the Regional Government of West Manggarai East Nusa Tenggara province. The purpose of this study was to determine the effect of human resources capacity, utilization of information technology, accounting internal control of the reliability and timeliness of financial reporting In Local Government of West Manggarai of East Nusa Tenggara province. The method used is a survey research, whereas the type of research is causal. This study uses the independent variable of human resource capacity, utilization of information technology and accounting internal control, and the dependent variable used is the reliability and timeliness of financial reporting. The population used as much as 344 people. Data used in this research is the primary data. Data collection will be conducted through a survey of respondents to provide a structured interview using a questionnaire. The data analysis technique used is the PLS regression. The results showed that the human resource capacity does not affect the reliability of financial reporting, human resource capacity affects the timeliness of financial reporting, pemanfaatan information technology does not affect the reliability and timeliness of financial reporting, accounting internal control affect the reliability of financial reporting, and reliability affect the timeliness of financial reporting. In addition, the results showed the reliability of financial reporting as a mediating variable part (partial mediation).