PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI PADA SKPD KABUPATEN POLEWALI MANDAR
Abstract
Penelitian ini bertujuan untuk menguji pengaruh kompetensi
sumber daya manusia dan pemanfaatan teknologi informasi terhadap
kualitas laporan keuangan pemerintah daerah dengan sistem
pengendalian intern sebagai variabel moderasi pada SKPD kabupaten
polewali mandar. Metode Kuantitatif dalam penelitian ini
menggunakan sampel 52 orang yang mempunyai jabatan kasubag
keuangan dan bendahara di SKPD Polewali Mandar.
Hasil penelitian menunjukkan bahwa kompetensi sumber daya
manusia dan pemanfaatan teknologi informasi secara signifikan
berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
Adapunx analisis variabel moderating dengan pendekatan nilai selisih
mutlak menunjukkan bahwa sistem pengendalian intern tidak mampu
memoderasi pengaruh kompetensi sumber daya manusia terhadap
kualitas laporan keuangan pemerintah daerah. Hasil penelitian
selanjutnya pendekatan nilai selisih mutlak menunjukkan bahwa
sistem pengendalian intern mampu memoderasi pengaruh
pemanfaatan teknologi informasi terhadap kualitas laporan keuangan
pemerintah daerah.
Kata kunci: Kompetensi sumber daya manusia, pemanfaatan teknologi
informasi, sistem pengendalian intern, dan kualitas laporan keuangan.
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