CD Skripsi
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern Dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)
This research was conducted on employees OPD Kota Pekanbaru. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012) with respondents as many as 93 employees who working in OPD Kota Pekanbaru. Data were analyzed using multiple regression with SPSS version 20. This research aimed to know the influence of human resource capacity, information technology utilization, internal control and regional finance on the information value of local government financial statement. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable.The results of this research showed that of human resource capacity have influence to the information value of local government financial statement, information technology utilization have influence to the information value of local government financial statement, internal control have influence to the information value of local government financial statement, regional finance have influence to the information value of local government financial statement. significant value 0,001, 0,000, 0,003, 0,000. Contributions the of human resource capacity, information technology utilization, internal control and regional finance andleadership information value of local government financial statement Kota Pekanbaru amounted 80,9%. While the remaining 19,1% is influenced by variables that aren’t observed ini this study. Keywords: human resource capitality, information technology utilization, internal control, regional finance, and information value of local government financial statemen.
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