Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kapasitas sumber daya manusia, pemanfaatan sistem informasi akuntansi keuangan daerah, dan peran internal audit terhadap kualitas laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Populasi penelitian ini adalah pegawai bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Bangli sebanyak 134 orang. Teknik pemilihan sampel menggunakan purposive sampling. Sampel yang digunakan penelitian ini adalah pegawai bagian keuangan pada SKPD Kabupaten Bangli berupa Dinas, yaitu 13 Dinas sebanyak 71 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 24.0 for Windows. Hasil penelitian ini menunjukan bahwa secara parsial kapasitas sumber daya manusia, pemanfaatan sistem informasi akuntansi keuangan daerah, dan peran internal audit berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kata Kunci : kapasitas sumber daya manusia, pemanfaatan sistem informasi akuntansi keuangan daerah, peran internal audit, kualitas laporan keuangan. This research aimed to prove empirical about the effect of human resource capacity, utilization of regional financial accounting information system, and internal audit roles on the quality of financial statements. This research was a quantitative research using primary data obtained from questionnaire and measured with likert scale. The research population were financial employees at Regional Device Work Unit of Bangli Regency counted 134 people. The sampling technique used purposive sampling. The sample used in this research were financial employees at SKPD of Bangli Regency in the form of Service, that was 13 Service as many as 71 people. The data were analyzed by using multiple linear regression analysis supported by SPSS 24.0 for Windows. The results showed that partially there was positive and significant effect of human resource capacity, utilization of regional financial accounting information system, and internal audit roles on the quality of financial statements. keyword : human resource capacity, utilization of regional financial accounting information system, internal audit roles, quality of financial statements.
| Published by | Universitas Pendidikan Ganesha |
| Journal Name | JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha |
| Contact Phone | +6281339412282 |
| Contact Name | Nyoman Suadnyana Pasek |
| Contact Email | suadnyanapasek83@gmail.com |
| Location | Kota denpasar, Bali INDONESIA |
| Website | S1ak| https://ejournal.undiksha.ac.id/index.php/S1ak| |
| ISSN | ISSN : 26141949, EISSN : 26141930, DOI : -, |
| Core Subject | Humanities, Social, |
| Meta Subject | Humanities, Social Sciences, |
| Meta Desc | IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management. |
| Penulis | ., Dewa Kadek Agus Dwi Surya , ., Nyoman Trisna Herawati, SE.AK,M.Pd. , ., Ni Luh Gede Erni Sulindawati, SE. Ak,M |
| Publisher Article | Universitas Pendidikan Ganesha |
| Subtitle Article | JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017): |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ejournal.undiksha.ac.i… |
| DOI | https://doi.org/10.23887/jimat.v8i2… |
| DOI Number | DOI: 10.23887/jimat.v8i2.11561 |
| Download Article [1] | https://ejournal.undiksha.ac.id/index.ph… |
| Download Article [2] |
Informasi yang terkait dengan PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BANGLI
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