CD Skripsi
Pengaruh Penerapan Kualitas Sumber Daya Manusia, Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Pemerintah Kota Dumai)
This study aims to analyze the influence of Human Resource Quality, Internal
Control and Utilization of Technology to the Quality of Financial Statements at Dumai
District Government. The sample technique used is purposive sampling. The object of this
research is OPD Kota Dumai with 81 respondent sample. Methods of data analysis in
this study was conducted with multiple linear regression model with the help of software
SPSS version 20.00. The results showed that the quality of human resources has an
influence on the quality of financial statements with a significant value of 0.013, Internal
Control has an influence on the Quality of Financial Statements with a significant value
of 0.000, and Utilization Technology has an influence on the Quality of Financial
Statements with significant value 0,000 significant, result of research concluded that
coefficient of determination (R2) equal to 0,889. This means 88.9% Quality of Human
Resources, Internal Control and Utilization of Technology to the Quality of Financial
Statements. While 11.1% is explained by other variables.
Keywords: Quality of Financial Statement, Quality of Human Resources, Internal
Control, Technology Utilization.
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