Hutabri, Mega Suryani (2022) Pengaruh kompetensi sumber daya manusia, sistem pengendalian internal dan pemanfaatan teknologi informasisi terhadap kualitas laporan keuangan pemerintah daerah (studi kasus OPD Kota Malang). Masters thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

This thesis is the result of research on the influence of human resource competence, internal control and the use of information technology on the quality of local government. This study aims to describe the effect of human resource competence, internal control, and the use of information technology on the quality of local government financial reports. This research is a quantitative research using secondary data and the type of research used is explanative. The number of samples in the study were 34 respondents, data collection techniques used questionnaires in the form of answers using a Likert scale of 1 to 5 from strongly disagree to strongly agree given the operation or finance department in the Malang City Regional Apparatus Organization.
The data obtained were then processed using SPSS tools and analytical techniques in this study used descriptive analysis, data quality tests, classical assumption tests, and multiple linear regression analysis and hypotheses. Based on the results of the tests conducted, it shows that simultaneously there is a significant influence between the competence of human resources and the internal control system on the quality of regional financial reports. The use of information technology does not significantly affect the quality of regional financial reports.

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