Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Daerah Ditinjau dari Sumber Daya Manusia, Pengendalian Internal dan Pemanfaatan Teknologi Informasi

Abstract

In order to create governmental accountability, the local government has to present the financial statement that reliable and timeliness, as being ruled in PP No. 71/2010. To achive reliability and timeliness characteristics on local government financial reporting, its need highly quality human resources, appropriate internal control and information technology utilization. This research purposes to test the effect of human resources, internal control and information technology utilization to local government financial reporting reliability and timeliness. A survey was conducted to local government (Kabupaten or Kota) in Eks Karesidenan Surakarta Region through Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (DPPKAD). Collected data analized with multiple regression analysis. The results of this research show that human resources, internal control and information technology utilization tend to have effect on local government financial reporting reliability and timeliness.