PENGARUH KOMPETENSI SDM DAN PEMANFAATAN TI SERTA PERAN AUDIT INTERNAL TERHADAP KUALITAS LKPD
Competence of Human Resource, Utilization of infomation Technology, role of Internal Audit, Quality of Local Government Financial Statements
Abstract
Tujuan dari penelitian ini adalah menganalisis kompetensi SDM dan pemanfaatan TI dan peran audit internal terhadap kualitas LKPD (studi kasus BKPKA) Kabupaten Sumbawa. Struktur penelitian ini murupakan penelitian terapan kuantitatif, pengumpulan data dilakukan dengan jumlah sampel sebanyak 40 responden. Metode analisis yang digunakan adalah SEM dan smartPLS versi 4.0. Hasil penelitian ini menunjukkan bahwa kompetensi SDM dan pemanfaatan TI berpengaruh positif dan signifikan terhadap kualitas LKPD, serta peran audit internal berpengaruh kecil dan positif terhadap kualitas LKPD. Selain itu, hasil penelitian menunjukkan bahwa baik kompetensi SDM dan pemanfaatan TI, serta peran audit internal, secara simultan mempengaruhi kualitas LKPD.
Kata kunci; kompetensi sumber daya manusia; kualitas laporan keuangan pemerintah daerah; pemanfaatan teknologi informasi; peran audit internal.
ABSTRACT
The purpose of this study is to analyze the competence of human resources and IT utilization and the role of internal audit on the quality of LKPD (BKPKA case study) Sumbawa Regency. The structure of this study is quantitative applied research, data collection is carried out with a sample of 40 respondents. The analysis methods used are SEM and smartPLS version 4.0. The results of this study show that HR competence and IT utilization have a positive and significant effect on the quality of LKPD, and the role of internal audit has a small and positive effect on the quality of LKPD. In addition, the results showed that both HR competence and IT utilization, as well as the role of internal audit, simultaneously affect the quality of LKPD.
Keywords: competence of human resources; quality of local government financial statements; utilization of information technology; The role of internal audit.
