标题：THE INFLUENCE OF HUMAN RESOURCES COMPETENCY AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORT WITH REGIONAL ACCOUNTING SYSTEM AS AN INTERVENING
期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2017
卷号：95
期号：20
页码：5552
出版社：Journal of Theoretical and Applied
摘要：This study aims to find out the influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening variable to regional works unit in Labuhanbatu Regency, Indonesia. The sampling technic in this study is using saturated sampling. There were 108 questionnaires distributed for all the staff members. The hypothesis was analyzed by using Structural Equation Model (SEM) with the help of SmartPLS software 2.0 M3. The result of this study is, partially, the human resources competency and the use of information technology have positive and significant influence towards the Regional Financial Accounting System (SAKD) in Labuhanbatu Regency, Indonesia.. The Regional Financial Accounting System (SAKD) mediates the influence of the Human Resources Competency and the use of information technology which do not have positive and significant influence on the quality of local government financial report of Labuhanbatu regency. This study recommends that there should be a comprehensive training program to improve the human resources competency in increasing the quality of local government financial report. Besides that, the head management should support the implementation of The Regional Financial Accounting System and Internal Control in order to improve the quality of local government financial report to be more optimal.
关键词：The Quality of Local Government Financial Report; Information Technology and the Regional Financial Accounting System; Regional Works Unit and Utilization.
