CD Skripsi
Pengaruh Sumber Daya Manusia, Sistem Informasi Pengelolaan Keuangan Daerah, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Skpd (Studi Empiris Pada Pemerintah Kabupaten Kampar)
The purpose of this study was to assess and describe the influence of human resources, financial management information system, internal control system, and the use of information technology on the quality of financial report. The population of this study are the employees of the Finance Section in all sectors in the Kampar district are 32 offices. The sample in this study was the Chief Financial Officer and 2 person of Finance Section of each office. So the study sample are 96 (32 x 3). To analyse the data is using multiple linear regression. The study states that the Human Resources Competency has a significant impact to the quality of financial statements of Kampar district, Financial Management Information System has a significant impact to the quality of financial statements of Kampar district and the Internal Control System also has a significant impact on the quality of financial statements of Kampar district. While variable utilization of information technology does not have a significant impact on the quality of financial statements Kampar district. This means that the use of information technology will not provide the quality of financial statements Kampar district. According to the result there are only three variable that have a significant effect the quality of financial statements of Kampar district.
Keywords: Human resources, SIPKD, SPI, Technology, and Quality Report
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