PENGARUH SUMBER DAYA MANUSA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN LAPORAN KEUANGAN DENGAN VARIABEL MODERATING PENGENDALIAN INTEREN AKUNTANSI

Abstract

This study aims to obtain empirical evidence of the influence of human resources and the utilization of information technology to the reliability of the financial statements with accounting internal control moderating variables. In this study, the sample was 120 employees of public institutions in West Sumatra. The data used are primary. In general, the research variables used in the current research model can be grouped into two main groups. The first independent variable is the human resources, and utilization of information technology. Both the dependent variable reliability of financial statements, while the third variable is the internal control of accounting. The process of the test has doing with multiple regression and t-statistic. Based on the results of hypothesis testing found that the utilization of human resources and information technology individually significant effect on the reliability of the financial statements. Based on the results of hypothesis testing also found that human resources have a significant effect on the reliability of the financial statements with accounting internal control as a moderating variable Kata Kunci Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Keterandalan Laporan Keuangan