PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DESA KABUPATEN BELITUNG TIMUR

Sartika, Della and Yuliantoro, Rohmad (2019) PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DESA KABUPATEN BELITUNG TIMUR. Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

This study is entitled "THE EFFECT OF QUALITY OF HUMAN RESOURCES,
UTILIZATION OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL SYSTEMS
ON RELIABILITY OF VILLAGE FINANCIAL REPORTING IN THE BELITUNG TIMUR
DISTRICT". The purpose of this study was to determine the effect of the quality of human
resources, the use of information technology, and internal control systems on the reliability of
village government financial reporting in East Belitung Regency. The independent variables
in this study are the quality of human resources, utilization of information technology, and
internal control systems while the dependent variable is the reliability of village financial
reporting. The sample in this study is the village government in villages, especially Manggar
sub-district as many as 61 people. Sampling was done by purposive sampling method. The data
in this study were obtained through distributing questionnaires directly. This study uses
multiple linear regression analysis with SPSS software. The results showed that the variable
quality of human resources, utilization of information technology and systems of internal
control effect simultaneously against the reliability of financial reporting of the Government
of the village in East Belitung Regency. Partially the variable quality of the human resources
impact the reliability of financial reporting of the Government of the village in East Belitung
Regency. While the utilization of the technology and the system of internal control does not
affect the reliability of financial reporting Government of the village in East Belitung Regency.

Item Type: Thesis (Bachelor)
Keyword: Rohmad Yuliantoro C.W, S.E., M.Sc.
Subjects: L Education > L Education (General)
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User: publikasi uad
Date Deposited: 28 Sep 2019 07:30
Last Modified: 28 Sep 2019 07:30
URI: http://eprints.uad.ac.id/id/eprint/15039

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