CD Skripsi
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern,Dan Pengawasan Keuangan Daerah Terhadap Keterandalan Pelaporan Keuangan Daerah (Studi Empiris Perangkat Daerah Kota Pekanbaru)
ABSTRACT
This research aims to empirically examine the effect of the quality of human resources, the use of information technology, internal control systems and regional financial supervision for reliability in regional financial reporting. This research was conducted in Pekanbaru City, for three months from April to June 2022.
The sampling method used was the saturated sample technique, where the number of samples was 46 and the respondents were 138 in the regional apparatus finance subsection. The data analysis method used in this study is multiple linear regression analysis and uses the SPSS version 25.0 application.
The results of this study indicate that the use of information technology, internal control systems and regional financial supervision has an effect on the reliability of regional financial reporting. While the quality of human resources does not affect the reliability of regional financial reporting.
Keywords: Reliability of Regional Financial Reporting, Quality of Human Resources, Utilization of Information Technology, Internal Control System and Regional Financial Supervision.
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