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
Abstrak
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.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
