PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH)

This study aims to examine the effect of Human Resource Capacity, Utilization Information Technology, and Role Internal Auditors on Quality Local Government Financial Reporting. The population used in this were 44 Working Units (SKPK) located Banda Aceh. Respondents employees who performed accounting or financial administration functions consisting Head Finance Subdivision, Revenue Treasurer, Expenditure Staff Section each SKPK. data collection method a questionnaire technique. validity test Pearson Correlation test, while reliability Cronbach's Alpha. analysis technique is simple regression with help latest version IBM SPSS software. results indicate that (1) simultaneously affect Reporting, (2) Capacity does not (3) Technology has positive (4) role