PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta)
DOI:
https://doi.org/10.33061/jasti.v16i4.6221Keywords:
Accounting Internal Control, The use of Information Technology, Human Resources Capacity, Reliability, Timeliness, Financial Reporting, Local GovernmentAbstract
The purpose of this research is to examine the effect of accounting internal
controls, theause of information technology, and human resources capacity on the
reliability and timeliness of financial reporting in local governments. The object
of this research was the staff accounting of the OPD in Surakarta City. Type of
data uses in this research is primary data and the population was 33 OPDD in
Surakarta City. The data obtained by quetionnaires. The data were analyzed by
using multiple linear regression analysis. Technique of data analysis use a classic
assumptionatest, multiplealinear regression analysis, t-test, F-test and coefficient
of determination(R2). Results of this research indicate that accounting internal
control, the use of information technology and human resources capacity
oversight a positive significant influence on the reliability and timeliness of
financial reporting in thealocal governments in the Surakarta City.
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