PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kota Padang)

Abstract

This study aims to identify and analyze the influence of the human resources quality, utilization of information technology, internal control systems and regional financial control of Padang city government. Primary data were collected using a survey of civil servants (PNS) working in the finance department in 50 units of SKPD Padang. The sampling technique is using purposive sampling. Analysis of the data in this study using a instrument data test, the classical assumption test and multiple linear regression analysis. The results indicate that the quality of human resources and regional financial control are significant positive affecting the reliability and timeliness of financial reporting in the Padang city goverment, while the use of information technology and internal control system does not affect the reliability and timeliness of financial reporting in the Padang city goverment. From this research, the value of R Square of 0.103, it show that the reliability and timeliness of financial reporting in the government of Padang were affected by the quality of human resources , utilization of information technology , internal control systems and regional financial control is by 10,3%, while 89,7% is influenced by other factors outside the four independent variables in this study . Keywords: Human Resources Quality, Information Technology Utilization, Internal Control System, Regional Financial Control and Reliability and Timeliness of Financial Reporting.