PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN TERHADAP KETERANDALAN DAN KETEPATWAKTUAN LAPORAN KEUANGAN (Studi Kasus di Kabupaten Semarang)

KASIH, ABIYYU AMANULLAH ADDIN NUR (2020) PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN TERHADAP KETERANDALAN DAN KETEPATWAKTUAN LAPORAN KEUANGAN (Studi Kasus di Kabupaten Semarang). Sarjana / Sarjana Terapan (S1/D4) thesis, Universitas Muhammadiyah Semarang.

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Abstract

This study aimed to discuss the value of financial statements with case studies in Semarang Regency. The independent variables in this study consisted of 3 variables: human resource capacity, information technology utilization, and internal control systems. The variables dependent on this research are reliability and timeliness. This research is a quantitative study using primary data taken directly from the source. The object of this research is all regional apparatus organizations (OPD) in the Semarang Regency region that are involved 46. Respond to this research that is 1 financial management official in each of these institutions. This study uses a questionnaire which uses a liker scale 1-5. The results showed that human resources and the use of information technology did not have a significant interest in the second variable depending on the reliability and timeliness of the financial statement information. Human resources in the Semarang Regency region do not have many significant resources. While the internal control system has a significant and positive influence on the dependent variable the reliability and timeliness of the financial statement information. The influence of significant internal control systems related to information technology in the Semarang Regency region is already good and has strong control in every regional apparatus organization (OPD). However, overall, human resources, the use of information technology, and work control systems together have a significant and positive effect on the variables depending on the reliability and timeliness of the financial statement information. Keywords: financial statements.

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