PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TEKNOLOGI INFORMASI DAN PENATAUSAHAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten Rejang Lebong)

Abstract

This study aims to find out and obtain empirical evidence regarding the influence of HR
competencies, utilization of Information Technology and Understanding of Regional
Financial Administration on the quality of the financial statements of the Rejang Lebong
district government.
The research was conducted on all officials of the financial administration of the OPD
of Rejang Lebong Regency using primary data obtained from questionnaires
distributed to respondents. Determination of the sample through purposive sampling
and obtained a sample of 144 respondents. Data analysis using multiple regression
and hypothesis testing.
The data quality test results show that all research instruments are valid and reliable
and the model used is appropriate to explain the dependent variable. The results
showed that HR competence, utilization of Information Technology and understanding
of Regional Financial Administration had a positive influence on the quality of financial
statements both partially and simultaneously