Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Intern Terhadap Kualitas Informasi Laporan Keuangan Pada Pemerintah Daerah Kota Bau – Bau

Abstract

This study aims to determine and provide empirical evidence about theinfluence of human resource competencies to the quality of financial reportinginformation on local government of Baubau city, and knoming the empiricalevidence about the effect of the internal control system of the quality of financialreporting information to the local government of Baubau City, and to determineand provide empirical evidence about the influence of human resourcecompetencies and internal control system of the quality of financial reportinginformation from local government in the Baubau City.The statistical method used is multiple linear regression where datarecapitulated the results obtained with the questionnaire answers. These resultsindicate that the competence of human resources is partially positive but notsignificant effect on the quality of financial reporting information from localgovernment in the Baubau City. Simultaneously. The competence of humanresources and internal control systems and a significant positive effect on thequality of financial reporting information from local government in the BaubauCity.Regression analysis results obtained coefficient of determination (R2) isequal to 0.563. This figure has the meaning that the contribution of humanresource competencies and internal control system of the quality of financialreporting information is 56.3% and the remaining 43.7% was obtained from thecontribution of other factors that were not studied. In other words, the strength orthe contribution of human resource competencies and internal control system ofthe quality of financial reporting information is very meaningfull.