ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Batang)

ARFIANTI, Dita and KAWEDAR, Warsito (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Batang). Undergraduate thesis, Universitas Diponegoro.

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Abstract

The objective of this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness. The factors that influence reliability and timeliness are human resource quality, information technology utilization, internal control system, and local financial monitoring. Data collection was done by giving questionnaires to 110 heads and staffs of SKPD’s accounting department in Batang District. The collected data then processed by using PLS (partial least square). Hypotheses testing results are as follows. First, internal control system has a positive and significant influence on reliability of local government financial reporting while human resource quality, information technology utilization, and internal control system have no influence. Second, human resource quality and information technology utilization have a positive and significant influence on timeliness of local government financial reporting while internal control system has no influence.

Item Type:Thesis (Undergraduate)
Additional Information:local government financial reporting, information value, human resource quality, information technology utilization, internal control system, local financial monitoring, and PLS (partial least square).
Uncontrolled Keywords:local government financial reporting, information value, human resource quality, information technology utilization, internal control system, local financial monitoring, and PLS (partial least square).
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29808
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:12 Oct 2011 09:31
Last Modified:12 Oct 2011 09:31

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