Pengaruh Pemanfaatan Teknologi Informasi, Pengawasan Keuangan Daerah dan Kompetensi Sumber Daya Manusia Terhadap Laporan Keuangan Pemerintah Kabupaten Belu

MAU, Christina Loe (2023) Pengaruh Pemanfaatan Teknologi Informasi, Pengawasan Keuangan Daerah dan Kompetensi Sumber Daya Manusia Terhadap Laporan Keuangan Pemerintah Kabupaten Belu. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The demand for accountability is one of the phenomena of government development in Indonesia today. Accountability itself can be implemented in regional financial reports. Financial reports must be reliable in order to be trusted by users. This study aims to determine the effect of the use of information technology, regional financial supervision and human resource competence on the quality of the financial reports of the Belu district government. This study uses primary data. The population in this study were financial management officials (Head of Finance Subdivision), expenditure treasurers and revenue treasurers in 32 SKPDs spread across Belu district, with a total of 63 respondents. Data collection was carried out through questionnaires delivered directly by the author. Data testing was carried out by descriptive analysis, validity and reliability tests, and classical assumption tests while hypothesis testing was carried out by multiple regression analysis using the SPSS version 16 analysis tool. The results of this study indicate that the use of information technology partially does not significantly affect the quality of financial reports, this is because the applications used are still not integrated, and there is still a lack of computer facilities and infrastructure in each SKPD. The variable competence of human resources and regional financial supervision has a significant effect on financial reports. While testing is carried out simultaneously Utilization of information technology, human resource competence and regional financial supervision has a significant effect on the quality of financial reports.

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