Abstrak

Baca Juga : PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERNAL AKUNTANSI DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPK PIDIE) (Weni Nuranda, 2017) ,

Baca Juga : PENGARUH KUALITAS SUMBER DAYA MANUSIA, KUALITAS SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN (STUDI PADA SATUAN KERJA PERANGKAT ACEH DI PEMERINTAH ACEH) (Sri Emilda, 2017) ,

yang digunakan yaitu analisis regresi berganda dan pengujian data dilakukan dengan dibantu oleh program spss 20. hasil penelitian menunjukkan bahwa secara parsial kapasitas sumber daya manusia, pengendalian intern, pemanfaatan teknologi informasi dan pengawasan keuangan daerah berpengaruh positif signifikan terhadap keterandalan pelaporan keuangan pemerintah daerah. secara simultan baik kapasitas sumber daya manusia, pengendalian intern, pemanfaatan teknologi informasi dan pengawasan keuangan daerah berpengaruh signifikan terhadap keterandalan pelaporan keuangan pemerintah daerah di skpa provinsi aceh. kata kunci: keterandalan, pelaporan keuangan pemerintah daerah, sumber daya manusia, teknologi informasi, pengendalian intern dan pengawasan keuangan daerah. abstract it was interesting to investigate the financial reporting of aceh regency during 2013-2014 as lkpd of aceh province had never been stated to be ‘’unqualified opinion’’. this present study was intended to identify the partial and simultaneous impact of the variables of the capacity of human resources, the internal control, the use of the technology of information and the financial control on the reliability of financial reporting of skpas under aceh province. the study was quantitatively designed. the skpas used as the population totaled 35, including heads of the finance staff involved in the preparation of the financial reporting of skpas under aceh province. the samples were taken using the sampling purposive technique, and totaled 70. the data were taken from the primary data source. the data were collected using the survey method in which questionnaires were directly distributed. the data were analyzed using the multiple regression analysis and were tested using spss 20 program. the result of the study showed that partially the capacity of the human resources, the internal control, the use of the technology of information and the financial control positively and significantly contributed to the reliability of financial reporting of skpas under aceh province. simultaneously, the capacity of the human resources, the internal control, the use of the technology of information and the financial control of the regional government significantly contributed to the reliability of the financial reporting of the skpas under aceh province. keywords: reliability, local government financial reporting, human resources, information technology, intern control, and local financial

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