Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Daerah terhadap Keterandalan Pelaporan Keuangan Daerah (Studi pada Pemerintah Kabupaten Boyolali)

Bagaswara, Hafy and , Eko Sugiyanto, Drs, Msi. (2019) Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Daerah terhadap Keterandalan Pelaporan Keuangan Daerah (Studi pada Pemerintah Kabupaten Boyolali). Skripsi thesis, Universitas Muhammadiyah surakarta.

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Abstract

The purpose of this study was to analyze the influence of human resources, the use of information technology and regional financial supervision on the reliability of financial reporting in the local government of Boyolali Regency.This research uses descriptive analysis method. The population in this study is the accounting or financial administration section of 19 SKPD in Boyolali Regency. The sampling of respondents was done by convienence sampling (convenience sample). In this study to analyze the data carried out Classical Assumption test, F test, t test, Multiple Linear Regression test and Coefficient of Determination (R2) The results of hypothesis testing indicate that: (1) Capacity of human resources influences the reliability of regional financial reporting; (2) The use of information technology does not affect the sustainability of regional financial reporting; (3) Regional Financial Supervision affects the Regional Financial Reporting Reliability.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	human resource capacity, utilization of information technology, regional financial supervision.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HAFY BAGASWARA
Date Deposited:	28 Aug 2019 04:58
Last Modified:	28 Aug 2019 04:58
URI:	http://eprints.ums.ac.id/id/eprint/77533

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