PENGARUH SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH DI KABUPATEN SUKOHARJO

HASTUTI, HAPSARI TRI (2013) PENGARUH SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH DI KABUPATEN SUKOHARJO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to analyze whether human resources, information technology utilization and internal control affect the information quality of financial accountability reports on school operational funds in Sukoharjo Regency. The population of study was all public primary schools who received school operational funds in Sukoharjo Regency. The sample of this research is the public primary schools in Sukoharjo Regency with a sample of 137 schools. The sampling technique used incidental sampling method. Methods of data analysis are to test the quality of the data that include validity, reliability testing, and hypotheses testing by means of multiple regression analysis. From the results of validity and reliability testing showed that all variables can be said to be valid and reliable so that the items in each of these variables be used as a measuring tool. Moreover, the classical assumption test also showed that all of the data so that the data are free from the disease-free of bias. Hypotheses testing use multiple regression analysis. The analysis results shows that (1a) human resources influencing the reliability of financial accountability reports on school operational funds, (2a) information technology utilization not influencing the reliability of financial accountability reports on school operational funds, (3a) internal control influencing the reliability of financial accountability reports on school operational funds, (1b) human resources not influencing the timeliness of financial accountability reports on school operational funds, (2b) information technology utilization not influencing the timeliness of financial accountability reports on school operational funds, (3b) internal control influencing the timeliness of financial accountability reports on school operational funds. Keyword: human resources, information technology utilization, internal control, information quality, the reliability and timeliness of financial accountability reports, School Operational Funds

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 10 May 2014 23:59
    Last Modified: 10 May 2014 23:59
    URI: https://eprints.uns.ac.id/id/eprint/16129

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