PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI , TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH ( Studi Pada Pemerintah Daerah Kabupaten Dharmasraya ) TAHUN 2014

Abstract

This study aimed to examine the effect of human resource capacity and utilization of information technology to the value of the local government financial reporting information

Respondents in this study were employees of accounting / financial administration of the local government Dharmasraya . Of the 120 questionnaires that were distributed to the respondents obtained 93 questionnaires were returned and used as samples in the data processing . Data analysis using SPSS version 15.0 . The statistical method used is multiple linear regression analysis .The results of testing this hypothesis obtain the result that the capacity of human resources significant positive effect on the value of the local government financial reporting information . The study also found that the use of information technology does not affect the value of the local government financial reporting information .

Keywords : human resource capacity , the utilization of information technology , the value of the local government financial reporting information