FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DPUPR KABUPATEN KARANGANYAR DENGAN KUALITAS SUMBER DAYA MANUSIA SEBAGAI VARIABEL MEDIASI

Abstrak

The researcher intends to further examine the quality of the financial statements of the
local government of the DPUPR Karanganyar Office. The assessment was limited to the
quality of local government reports, including the use of financial accounting information
systems, human resource competence, and the role of internal auditors. The goal is to
influence the role of information technology and internal audit partially and
simultaneously on the quality of financial statements in DPUPR Karanganyar Regency
through the quality of human resources as an mediating variable. This study used a type of
descriptive quantitative research. The main sources are respondents or actors involved in
the research through the distribution of questionnaires. Sampling using Census method or
saturated sampling. The samples taken were all employees working at DPUPR
Karanganyar Regency totaling 113 people. The test of the research data instrument was
carried out with validity and reliability tests with data analysis in the form of multiple
linear regression and path analysis. Based on the results of the study, it was found that the
information system and internal audit simultaneously affect the quality of financial
statements for employees at the DPUPR Office of Karanganyar Regency, while partially
the information system does not affect the quality of financial statements. Partially and
simultaneously the information system and internal audit have a partial and simultaneous
effect on the quality of human resources in employees at the DPUPR Office of Karanganyar
Regency. Meanwhile, the information system and internal audit affect the quality of
financial statements for employees at the DPUPR Office of Karanganyar Regency with the
quality of human resources as an mediating variable.