Analysis of the Effect of Human Resources Competency, Utilization of Technological Information, and Internal Control Systems on the Value of Financial Reporting Information

Abstract

This research aims to determine the influence of human resources competence, utilization of information technology, internal control system to the value of financial reporting information of local government in Sukoharjo district. The number of samples used in this study was as much as 69 respondents with purposive sampling methods. The collection of data by spreading the questionnaire to several OPD in Sukoharjo district which is in the financial or accounting section, and processed using SPSS statistic 20.0. hypothesis testing using multiple linear regression analysis. The results of this study showed that the competency of human resources and the utilization of information technology, partial no significant effect on the value of financial reporting information of local governments. While internal control system has a positive and significant impact on the value of financial reporting information of local government. Simultaneously, human resources competence, utilization of information technology, and internal control system affect the value of financial reporting information of local governments.