PENGARUH SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This study aimed to prove the influence of human resources, using of information technology, and internal accounting control on reliability of Bukittinggi Government financial statements partially or jointly. The sample in this study are the employment from accounting and financial administration division of the Regional Working Units (SKPD) in Bukittinggi Government. Based on the selection of criteria sample using purposive sampling, the number of respondents were obtained to 122 respondents which was choosen from 29 SKPD in Bukittinggi Government. This study used multiple regression to examine the effects of both dependent and independent variables as well as intervening variables. It can be concluded from this research that there is no significant direct effect of human resources on Bukittinggi Government financial statements. However, for the ‘using of information technology’ and ‘internal accounting control’ variables partially gave a significant direct impact on the reliability of Bukittinggi Government financial statements. For the indirect effect of human resources on the reliability of Governement financial statements through the internal accounting control showed that the influence has been given are more significant and larger than the direct effect

Key Words : Human Resources, Using of Information Technology, Internal Control Accounting, Reliability of Government Financial Statements