Analisis Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kupang

BEKAK, Rifaldi Paulus (2022) Analisis Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The problems of this research are: (1) What is a descriptive general description of Human Resource Capacity, Internal Control and Utilization of Information Technology and the Quality of Financial Reports of the Kupang Regency Government?, (2) What is the Human Resource Capacity (HR), Internal Control, and Utilization of Information Technology has a positive and significant effect on the Quality of Financial Reports of the Kupang Regency Government?, (3) Does Human Resource Capacity, Internal Control and the simultaneous use of technology have a positive and significant impact on the Quality of the Kupang Regency Government's Financial Reports. The purpose of this study is to find out (1) What is the general description of Human Resource Capacity, Internal Control and utilization of information technology, Quality of Financial Reports of the Kupang Regency Government. (2) To determine the influence of Human Resources (HR), Internal Control and Utilization of Information Technology on the Quality of Financial Reports of the Kupang Regency Government. (3) To determine the simultaneous influence of Human Resource Capacity, Internal Control and Utilization of Information Technology on the Quality of Financial Reports of the Kupang Regency Government. The data analysis techniques in this study aredescriptive statistical analysis and inferential statistical analysis.The results of the analysis showthat partially there is a significant effect of human resource capacity on the quality of financial reports. partially there is a significant effect of internal control on the quality of local government financial reports. partially there is a significant effect of the use of information technology on the quality of financial reportsgovernment.Taken together, there is a significant influence of human resource capacity, internal control, and the use of information technology onthe quality of local government financial reports in Kupang Regency. This is indicated by the magnitude of the value of Fcount which is greater than Ftable (16,840 >1,659) with a significance value of F = 0.000 less than 0.05. Based on the results of data processing, it can be seen that the value of the coefficient of determination (R2) is 0.43 which means the contribution or contribution of the four independent variables is 43.3%.

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