KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HILIR

Abstract

This study aims to examine the effect of human resource competence and internal control systems on the quality of the Regional Government Financial Reports of Indragiri Hilir Regency. The population in this study were 70 officials and financial management employees at the Regional Apparatus Organization (OPD) of the Indragiri Hilir Regency Government which consisted of honorary employees, employees/staff working in the finance department, the head of the OPD in the Indragiri Hilir Regency OPD as decision makers in using budget and use of goods. Data collection technique in this research is by distributing questionnaires to research respondents. The questionnaires distributed were 70 questionnaires, and there were 50 questionnaires that were returned and could be processed. The data analysis technique used in this research is multiple linear regression analysis. This study shows the results that 1) human resource competence has a positive and significant effect on the quality of the Regional Government Financial Reports of Indragiri Hilir Regency, 2) the internal control system has no significant effect on the quality of the Regional Government Financial Reports of Indragiri Hilir Regency. The coefficient of determination (Adjust R Square) is 0.333 or 33.3%, which means that the quality of the financial statements of the Indragiri Hilir Regency Government is influenced by the competence of human resources and the internal control system of 33.3%.