PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir)

PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

(Studi Pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir)

Desi Indriasari, S.E., M.Si., Ak.

POLITEKNIK NEGERI SRIWIJAYA PALEMBANG

Dr. Ertambang Nahartyo, M.Sc.

UNIVERSITAS GADJAH MADA

ABSTRACT

            Basically, the objective of  this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness, whereas factors that influence are human resource capacity, information technology utilization, and accounting intern control.

            Data collection was done by providing questionnaires to 73 heads and staffs of SKPD’s accounting department in Palembang City and Ogan Ilir District and also by  interviewing some of them. The collected data was processed using SPSS version 13. The statistic method used to test the hypotheses was multiple linier regression.

            Hypotheses testing results are as follows. First, information technology utilization and accounting intern control have a positive and significant influence on reliability of local government financial reporting, while human resource capacity has no influence. Second, both of human resource capacity and information technology utilization have positive and significant influence on timeliness of local government financial reporting.

Keywords: Local government financial reporting, Information value, Human resource capacity, Information technology utilization, and Accounting intern control.

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