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FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD DI KABUPATEN SIDOARJO)
The purpose of this research is to analyze (a) the influence of human resources quality to the
reliability of local government financial reporting, (b) the influence of the utilization of information
technology to the reliability of local government financial reporting, (c) the influence of accounting
internal control system to the reliability of local government financial reporting, (d) the influence of
financial supervision to the reliability of local government financial reporting.
Quantitative method is used as the research method. The samples are 20 SKPD in Sidoarjo regency.
The data is the primary data which have been obtained from questionnaires which are directly
distributed to the respondents who are the head and the staffs of financial division on local work unit
of Sidoarjo regency. 54 of 60 respondents can be put into data processing. Afterward the obtained
data is analyzed by using Partial Least Square (PLS).
The result of research shows that the quality of human resources and financial supervision has
positive influence to the reliability of local government financial reporting. While the utilization of
information technology and accounting internal control system has no information to the reliability of
local government financial reporting.
Keywords: Reliability, Local Government Financial Reporting, the Quality of Human Resources,
Information Technology, Internal Control System, and Financial Supervision
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