The Effect Of Human Resources Competence, The Utilization Of Information Technology, Financial Oversight And The Comprehension Of Financial Accounting System On The Quality Of Financial Statements Of Local Government

Juliana, (NIM. 3011111006) (2016) The Effect Of Human Resources Competence, The Utilization Of Information Technology, Financial Oversight And The Comprehension Of Financial Accounting System On The Quality Of Financial Statements Of Local Government. skripsi thesis, Universitas Bangka Belitung.

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Abstract

The study aims to 1) analyze and axamine the effect of human resources competence on the quality of financial statement of local goverment. 2) analyze and axamine the effect of utilization of information technology on the quality of financial statement of local government. 3) analyze and axamine the effect of financial oversight on the quality of financial statements of local governments. 4) analyze and axamine the effect of the comprehension of financial accounting system on the quality of financial statement of local government. The population of this study is the employee of DPPKAD of Pangkalpinang government. The total sample of this study is 60 respondents. The sample selection uses purposive sampling with certain criteria. The results of the study indicates that (1) human resources competence has positive and significant effect on the quality of financial statements of local government, it is shown from the analysis result of t test that indicates tcount>ttable that is 2,374>2,0040 and athe significance is 0,021< 0,05. (2) the utilization of Information Technology does not have effect on the quality of financial statements of local government, it is shown from the analysis result of t test that indicates tcount <ttable that is -1,057 <2,0040 and the significance is 0,295> 0,05. (3) the financial oversight has positive and significant effect on the quality of financial statements of local government, it is shown from the analysis result of t test that indicates tcount>ttable that is 2,655> 2,0040 and the significance is 0,010<0,05. (4) the comprehension of financial accounting system has positive and significant effect on the quality of financial statements of local government, it is shown from the enalysis result of t test that indicates tcount>t table that is 3,564>2,0040 and the significance is 0,001< 0,05.

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