PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN DAN PENGAWASAN KEUANGAN TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Pemerintah Kota Padang)

Abstract

This study aimed to examine the effect of human resource capacity, internal Control and financial oversight of the reliability and timeliness of Financial Reporting in the Padang city government SKPD. Population in this study were all employees who are at (SKPD) in the Padang City. The sample selection criteria were selected based on purposive sampling. The data were obtained by using questionnaires designed based on liker scales 1-5, with the number of respondents 123. The data were analyzed by using multiple linear regression supported by SPSS version 19.00 program. The results indicated that : the capacity of human resources, internal control and financial oversight positive and significant impact on the reliability and timeliness of financial reporting local Government.

 

Keyword : Human Resources Capacity, Internal Control , Monitoring Finance, Reliability and Timeliness.