Pengaruh Kualitas SDM dan Teknologi Informasi pada Nilai Informasi Pelaporan Keuangan Pemerintah Kota Denpasar
Examination conducted by the Supreme Audit Board provides empirical evidence that in local government financial reporting there are still many data that are not in accordance with government accounting standards. Based on the phenomenon it can be stated that the local government financial reporting has not fully meet the criteria of the quality of financial reporting information required in the legislation. Researchers are interested in examining what affects the value of local government financial reporting information. The purpose of this study is to provide empirical evidence that the quality of human resources and the effectiveness of utilization of information technology affected to the value of financial reporting information Denpasar government. Respondents in this research are officials or staff who perform the functions of accounting / financial administration at 59 Organization Device City of Denpasar with the number of respondents who researched as many as 122 respondents. Method of collecting data by survey with questionnaire instrument. Hypothesis testing of research conducted by multiple linear regression method with previously conducted validity and reliability test data. The data was processed using SPPS 16.0 series. The result of hypothesis testing showed that variable of human resource quality and effectiveness variable of information technology utilization proved to have positive and significant influence on the value of financial reporting information of Denpasar city government.