PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH

  • I Wayan Subrata Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali
  • Gerianta Wirawan Yasa Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali
  • Ida Bagus Putra Astika Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali

Abstract

This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.

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Published
2018-02-21
How to Cite
SUBRATA, I Wayan; YASA, Gerianta Wirawan; ASTIKA, Ida Bagus Putra. PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 477-508, feb. 2018. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/EEB/article/view/28155>. Date accessed: 12 aug. 2022. doi: https://doi.org/10.24843/EEB.2018.v07.i02.p07.
Section
Articles

Keywords

quality of assets report, internal control systems, human resource ability, information technology utilization