CD Skripsi
“Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Opd Pemerintah Kota Pekanbaru)”
This study aims to explain how the effect of Human Resources Competencies, Utilization
of Information Technology and The Application of Internal Control System toward the
Quality of Financial Reportsof Pekanbaru City.This study uses a quantitative method.
The population in this study were 33 OPD in Pekanbaru City Government. The sample
determination technique uses a purposive sampling method, where questionnaires
distributed to 99 respondents were determined to the Head of Department, Head of
Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used
in this study uses t-Test. The statistical test aids used in this study were the SPSS program
ver. 20 for Windows and Ms. Excel 2013.The results of the study show that the
Competencies of Human Resources, Utilization of Information Technology and the
Application of Internal Control Systempartially affected the Quality of Local Government
Financial Reports.
Keywords: Human Resources Competencies, Utilization of Information Technology,The
Application of Internal Control System,The Quality of Financial Reports.
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