Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah (Pada SKPD Kabupaten Minahasa Selatan)

Abstract

. Gaining a regional autonomy by local government means it is the authority for them to manage their own households and lesser interference of the central government. The local government has the right and the broad authority to use the financial resources provided under the requirement. However, with such broad authority, it does not mean that local governments can use the financial resource without any clear direction and purpose. This study is intended to analyze and obtain evidence of the influence of human resource capacity, utilization of information technology and the application of financial accounting system towards the quality of local government financial statements in ​​South Minahasa. This is a quantitative research. Primary data were collected by questionnaires. They were distributed to financial managers (financial administration officers, finance technical enforcement officers and the treasurer) in the Working Units of South Minahasa Regency. The population in this research is 153 finance staff in the Working Unit of South Minahasa Regenc. Respondents were Inspectorate, regional secretary, council secretariat, services and office. 82 respondents were participated within this research. Data was analysed by multiple regression analysis, f test and t test. The result of this research found that Human Resource Capacity, Utilization of information technology and aplication area of financial accounting system simultaneously and significantly influence the quality of Financial Statement information of local goverment in South Minahasa Regency