PENGARUH KUALITAS SUMBER DAYA MANUSIA, EFEKTIVITAS PEMANFAATAN TEKNOLOGI INFORMASI DAN EFEKTIVITAS PENGENDALIAN INTERN PADA NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH KOTA DENPASAR

Examination conducted by the Supreme Audit Board provides empirical evidence
that in local government financial reporting there are still many data that are not
in accordance with government accounting standards. Researchers are interested
to examine this to provide empirical evidence that the quality of human resources,
effectiveness of information technology utilization, and effectiveness of internal
control affect the value of financial reporting information Denpasar government.
Respondents in this study are officials / staff who perform the functions of
accounting / financial administration at 59 organizations of the city of Denpasar
as many as 122 respondents. Methods of data collection by way of survey in the
form of questionnaires. Hypothesis testing of research conducted by multiple linear
regression method. The result of hypothesis testing showed that the variable of
human resource quality, and effectiveness variable of internal control proved to
have positive and significant effect on 5 percent real level on the value of financial
reporting information of Denpasar government. Variables effectiveness of
information technology utilization have no significant effect on the value of
financial reporting information of Denpasar City government.