Detail Karya Ilmiah

  • Abstraksi

    ABSTRAK Amir Moh. Zaim, Pengaruh Kompetensi Sumber Daya Manusia, Peran Auditor Internal, Pemanfaatan Teknologi Informasi Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bangkalan. Di bawah bimbingan Muhammad Syam Kusufi, SE., M.Sc. Penelitian ini bertujuan untuk menguji pengaruh Kompetensi SDM, Peran Auditor Internal, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bangkalan. Variabel Independen didalam penelitian ini yakni kompetensi SDM, peran auditor internal, pemanfaatan teknologi informasi dan komitmen organisasi. Sedangkan Variabel Dependen didalam penelitian ini adalah Kualitas Laporan Keuangan. Populasi didalam penelitian ini adalah seluruh Kepala Badan/Dinas/Instansi dan Pejabat Penatausahaan Keuangan (PPK) yakni sekertaris, Kasubag Keuangan dan Kasubag Umum di OPD Kabupaten Bangkalan. Sampel ditentukan berdasarkan metode simple random sampling dan menggunakan rumus slovin sehingga diperoleh responnden sebanyak 135 orang. Pengumpulan data dengan cara memberikan pernyataan-pernyataan dalam bentuk kusioner kepada. Teknis analisis data menggunakan analisis regreso linear berganda. Pengolahan data dengan bantuan SPSS versi 24. Hasil penelitian membuktikan bahwa Kompetensi tidak berpengaruh terhadap kualitas laporan keuangan peemerintah daerah. Sedangkan peran auditor internal, pemanfaatan teknologi informasi dan komitmen organisasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci : Kompetensi SDM, Peran Auditor Internal, Pemanfaatan Teknologi Informasi, Komitmen Organisasi, Kualitas Laporan Keuangan Pemerintah Daerah.

    Abstraction

    ABSTRACT Amir Moh. Zaim, Effect of Human Resource Competence, Internal Auditor Role, Use of Information Technology and Organizational Commitment to the Quality of Financial Statements of the Bangkalan District Government. Under the guidance of Muhammad Syam Kusufi, SE., M.Sc. This study aims to examine the effect of HR Competence, Internal Auditor's Role, Information Technology Utilization and Organizational Commitment to the Quality of Bangkalan District Government Financial Statements. Independent variables in this study are HR competencies, the role of internal auditors, utilization of information technology and organizational commitment. While Dependent Variables in this study are the Quality of Financial Statements. The population in this study were all Heads of Agencies / Offices / Institutions and Financial Administration Officers (PPK), namely the secretary, the Head of the Subdivision of Finance and the Head of the Public Subdivision in Bangkalan Regency OPD. The sample was determined based on the simple random sampling method and using the Slovin formula so that the responses obtained were 135 people. Data collection by giving statements in a questionnaire form to. The technical data analysis uses multiple linear regression analysis. Processing data with the help of SPSS version 24. The results of the study prove that Competence does not affect the quality of regional government financial reports. While the role of internal auditors, utilization of information technology and organizational commitment influences the quality of local government financial reports. Keywords: HR Competence, Internal Auditor Role, Use of Information Technology, Organizational Commitment, Quality of Local Government Financial Reports.

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