Pengaruh Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Keterandalan Dan Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Pengendalian Intern Akuntansi
(Studi Empiris Di Pemda Subosukawonosraten)
Celviana Winidyaningrum, S.E, M.Si
STIE ST. PIGNATELLI SURAKARTA
Prof. Dr. Rahmawati, M.Si., Ak
UNIVERSITAS SEBELAS MARET SURAKARTA
Bidang Kajian: Sektor Publik / Sistem Informasi Metoda: Kuantitatif Fakultas Ekonomi UNS
Alamat: Jl. Ir. Sutami 36A Solo Email: [email protected]
Bidang Kajian : Akuntansi Sektor Publik (ASP)
ABSTRACT
This study aims to test the influence human resources and information technology utilization to reliability and timeliness local government financial reporting with the intervening variables accounting internal control. Research sample is an official local government institutions in the environment of local government consisting of department and office. Data collection was done by providing questionnaires to 403 heads and staffs of SKPD’s accounting department in Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten (SUBOSUKAWONOSRATEN) and also by interviewing some of them. The collected data was processed using AMOS 16.0 and SPSS version 12. Results of research in the first model with the path analysis show the positive influence of human resources and information technology utilization to reliability financial reporting through accounting internal control. While the results of research in the second model with regression test do not show a significant influence of the human resources and information technology utilization to timeliness financial reporting.
Keywords: Human Resources, Information Technology Utilization, Accounting Internal Control, Reliability and Timeliness Local Government Financial Reporting
1. Latar Belakang
Fenomena yang terjadi dalam perkembangan sektor publik di Indonesia dewasa ini adalah menguatnya tuntutan akuntabilitas atas lembaga-lembaga publik, baik di pusat maupun daerah. Akuntabilitas dapat diartikan sebagai bentuk kewajiban mempertanggungjawabkan keberhasilan atau kegagalan pelaksanaan misi organisasi dalam mencapai tujuan dan sasaran yang telah ditetapkan sebelumnya, melalui suatu media pertanggungjawaban yang dilaksanakan secara periodik (Stanbury, 2003 dalam Mardiasmo, 2006).
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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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