Pengaruh Sumber Daya Manusia, Teknologi Informasi dan Pengendalian Intern terhadap Kualitas Laporan Keuangan

  • i gede agus yudianta Fakultas Ekonomi, Universitas Udayana, Bali, Indonesia

Abstract

Government agencies at this time, must keep track of accounting development  in order to create accountability and transparency. One of its efforts is the delivery of the qualified government financial statements. The purpose of this study was to determine the effect of human resource capacity, the utilization of information technology and accounting internal control to the quality of accounting information in SKPD Gianyar regency financial reporting. The used sampling method  is the saturated samples. Based on the analysis results, obtained that the capacity of human resources, the utilization of information technology and accounting internal control have a positive effect to the quality of accounting information in SKPD Gianyar regency financial reporting.

Published
2012-11-09
How to Cite
YUDIANTA, i gede agus. Pengaruh Sumber Daya Manusia, Teknologi Informasi dan Pengendalian Intern terhadap Kualitas Laporan Keuangan. E-Jurnal Akuntansi, [S.l.], nov. 2012. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/1924>. Date accessed: 21 sep. 2019.
Section
Articles

Keywords

human resources, information technology, internal control, information quality