PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PERAN AUDITOR INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGANPEMERINTAH DAERAH KOTA SUNGAI PENUH

AFRIANTI

Abstract

The Influence of the Capacity of Human Resources and the Role of the Government's Internal Auditors on the Quality of Regional Government Financial Statements on Sungai Penuh City SKPD.The quality of LKPD is the level or degree of a financial management accountability report that provides information about the financial position and transactions carried out by the regional government during a period. This thesis is entitled "The Influence of Human Resources Capacity and the Role of Government Internal Auditors on the Quality of Regional Government Financial Statements in Sungai Penuh City SKPD". The main problem is whether there is a significant influence on the Capacity of Human Resources and the Role of the Government Internal Auditors on the Quality of Regional Government Financial Statements in the Sungai Penuh City SKPD.The type of data used in this study is quantitative time series data from 2010-2018. About HR Quantity, Role of Internal Auditors and Quality of Financial Statements obtained from all SKPDs in Sungai Penuh City.While the data collection method used is a questionnaire technique which is a way of distributing a list of questions to get data from respondents who are systematically compiled and filled out by respondents based on alternative choices on the answers already available and information related to the object of study.

The analytical method used in this method is multiple linear regression analysis used to determine the magnitude of the influence of a variable on other variables with the help of SPSS V16.0.The results of the partial analysis show that the independent variable Human Resources Capacity is 07.8% of the Dependent Variable in the Quality of the Regional Government Financial Report, the Auditor's Role is 63.5%. Internal Auditor's Role Variable of 63.5% is the most dominant variable influencing the capacity of Regional Government Financial Statements.