PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGELOLAAN ASET TETAP DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Provinsi Riau)

Abstract

In the BPK-RI inspection report (LHP) on the Riau Provincial Government's financial
statements for 2017 there are still many findings related to internal control systems
and issues of non-compliance with statutory provisions. The purpose of this study
was to analyze the influence of human resource competencies, utilization of
information technology, management of fixed assets and the role of internal audit on
the quality of financial statement information with an internal control system as a
moderating variable in the Riau Provincial Government. The population in this study
are officials or employees involved in the management of regional finances in the
Regional Apparatus Organization (OPD) of Riau Provincial Goverment. The
sampling technique in this study using saturated or census sampling, with total
sample 120 (one hundred and twenty) people/respondents. The data collection
method is using survey method, data sources is using primary data and data
analysis to test hypotheses is using multiple regression analysis. Research results
show that human resource competency, information technology utilization,
management of fixed assets and the role of internal audit partially influence the
quality of government financial statement information, internal control systems
moderate the influence of fixed asset management and the role of internal audit on
government financial statement information quality, while internal control system is
not able to moderate the influence of human resources and the use of information
technology on the quality of government financial statement information.