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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DI KOTA KENDARI

Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) · Vol. 4 No. 1 (2020) · pp. 214–226

DOI
10.33772/jumbo.v4i1.13263
ISSN
2502-4175
Published
2020-07-31
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the effect on human resource competencies, information technology utilization and internal control systems on the value of government financial reporting information. The sample in this study were 60 employees who took part in making financial policies and were involved in the preparation of the Kendari City Government's financial statements. The research instrument used a questionnaire and the analytical method used was multiple linear regression analysis. The results found that human resource competencies, information technology utilization and internal control systems partially and simultaneously had a positive and significant effect on the value of financial reporting information. The better the competence of human resources, information technology utilization and internal control systems, the higher the value of government financial reporting information will be.

Keywords

Collaboration network of the authors

40 authors · 87 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Tuti DharmawatiAffiliation unknown4
Erwin HadisantosoAffiliation unknown3
Satira YusufAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Mulyati AkibAffiliation unknown2
Husin husinAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Andi Basru WawoAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Syaifullah SanggalaAffiliation unknown1
Hasan Hasan AedyAffiliation unknown1
La ode AlibarAffiliation unknown1
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Supriyadi SupriyadiAffiliation unknown1
Hasan AedyAffiliation unknown1
Dwi Ananda AnugranitaAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Nasrun NasrunAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Try Edi SuwarnoAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Nur AsniAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
Hajariah UndeAffiliation unknown1
Agus Septian HusenAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JUMBO/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DI KOTA KENDARI</dc:title>
	<dc:creator>Anto, La Ode</dc:creator>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Gerard K, Evan</dc:creator>
	<dc:subject xml:lang="en-US">human resource competence, information technology utilization, internal control systems, value of financial reporting information, government</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect on human resource competencies, information technology utilization and internal control systems on the value of government financial reporting information. The sample in this study were 60 employees who took part in making financial policies and were involved in the preparation of the Kendari City Government's financial statements. The research instrument used a questionnaire and the analytical method used was multiple linear regression analysis. The results found that human resource competencies, information technology utilization and internal control systems partially and simultaneously had a positive and significant effect on the value of financial reporting information. The better the competence of human resources, information technology utilization and internal control systems, the higher the value of government financial reporting information will be.</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JUMBO/article/view/13263</dc:identifier>
	<dc:identifier>10.33772/jumbo.v4i1.13263</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Manajemen, Bisnis dan Organisasi (JUMBO); Vol 4, No 1 (2020): Jurnal Jumbo Vol 4 No 1; 214-226</dc:source>
	<dc:source>2502-4175</dc:source>
	<dc:source>10.33772/jumbo.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JUMBO/article/view/13263/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)</dc:rights>
</oai_dc:dc>