摘要：This study aimed to examine the effect of apparatus competencies, utilization of information technology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating the relationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples were taken using a technique Slovin at the level of error rate by 10% and distributed through a purposive sampling with criteria work units which has the largest budget ceiling. Data obtained by distributing questionnaires to 76 respondents who are officials/officers directly responsible for the preparation of financial statements work units or with positions as arranger financial statements. Analysis of data using Moderated Regression Analysis (MRA). The results showed that the apparatus competencies, utilization of information technology, and implementation SAP of accrual basis has a positive effect on the reliability of financial reporting information. The higher apparatus competencies, utilization of information technology and implementation SAP of accrual basis, the higher the information reliability level of government financial statements. While time pressure only moderate the relationship between the implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can’t moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.
关键词：keandalan informasi; kompetensi; teknologi informasi; akrual basis; time pressure
