Analisis Implementasi Sistem Informasi Manajemen Barang Milik Daerah, Kapasitas Sumber Daya Manusia dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Sumatera Utara

Abstract

The purpose of this study is to analyze the implementation of regional property management information systems, human resource capacity, government internal control systems on the quality of the financial statements of the Government of North Sumatra Province. Type of research is quantitative research which using causal comparative. This study using 49 OPD in the organizer of goods in the Government of North Sumatra Province. This research method uses census method, population in this study used as research samples. The results of this study indicate that partially, the implementation of the regional property management information system has a positive and significant effect on the quality of financial statements, the capacity of human resources has a positive and significant effect on the quality of the financial statements and the government internal control system has a positive and significant to the quality of financial statements.The results of the study simultaneously showed the implementation of the regional property management information system, human resource capacity, and the government's internal control system jointly influencing the quality of the financial statements of the North Sumatra Provincial Government.