Pengaruh Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Keterandalan dan Ketepatwaktuan Laporan Keuangan Pemerintah Daerah ( Studi pada Pemerintah Daerah Kab. Pesisir Selatan )

Andriani, Wiwik (2010) Pengaruh Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Keterandalan dan Ketepatwaktuan Laporan Keuangan Pemerintah Daerah ( Studi pada Pemerintah Daerah Kab. Pesisir Selatan ). JURNAL AKUNTANSI & MANAJEMEN, 5 (1). pp. 69-80. ISSN 1858-3687

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Abstract

This research is conducted to test empirically the influence capacity of human resources and the use of information technology to validity and timeliness of financial statement of regional government. Independent variables are the capacity of human resources and the use of information technology. Validity and timeliness of financial statement of regional government are dependent variables. Data are collected by using some questioners given directly to Kasubag and staff of financial departement in 29 SKPD of Pesisir Selatan regency. Data are processed by SPSS version 15. The results of hipothesis in this research, first, the capacity of human resources significantly has influence to validity of financial statement of regional government. It means that information value will be valid if it is supported by human resources. Based on statistical process, the capacity of human resources has big value about 48,10%, while the use of information technology only 38,30%. It can be said that human resources capacity and the use of information technology influence the validity to the value of financial statement of regional government. Second, the use of information technology significantly has influence to timeliness of financial statement of regional goverment. It shows that information technology will increase the timeliness of financial statement of regional goverment. The use of information technology has big value about 61,60%. This value influences the timeliness of financial statement of regional goverment, while the capacity of human resources is 4,9%. It can be concluded that capacity of human resources does not have influence significantly toward the timeliness of financial statement of regional government.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:364
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:26 Oct 2016 08:52
Last Modified:08 Nov 2016 15:29

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