KOMPETENSI SUMBERDAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL DAN PENGARUHNYA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN

Abstract

This research take theme about human resource competence,internal control system and its Influence to the quality
Financial Statement information. The purpose of this research are to examine the influence of human resource
competence toward the quality of financial statement information, and to examine internal control system influence
toward the quality of financial statement information. Population from this research is all of local government
officer in Central Java. Sample in this research is taken by purposive sampling, the sample taken at SKPD all-Eks
Karesidenan Pati. Examination hypothesis conducted by using Multiple Regression Analysis. The Dependent
variable for the research is the financial statement information quality, while independent variable is human
resource competence and internal control system. The Result of this research show that human resource competence
and internal control system have significant influence which the quality of financial statement information.
Key words: resource, control. Accounting, government, stateme