Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penga…

This research was conducted to examine the indicate of human quality, utilization of information technology, regional finance supervision, and internal control systems on the value of local financial statement information. The object of this research is the staff/employees working in the downstream OPD Rokan Hilir and sample in this research is head of service, head of all financial departments…