Pengaruh Pemanfaatan Teknologi Informasi, Kapasitas Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Serdang Bedagai dengan Gaya Kepemimpinan sebagai Variabel Pemoderasi

Abstract

This study aims to determine the effect of utilization of information technology, human resources capacity, and internal control systems on the quality of financial reports of the local government of Serdang Bedagai District. In addition, this study also examines whether leadership style can be used as a moderating variable in this research model. This research is causal associative research. The population of this research is all OPD (Regional Apparatus Organizations) in the local government of the Serdang Bedagai District. Based on the purposive sampling technique, the number of samples used in this study was 90 respondents. Data collection techniques in this study were carried out using questionnaire,s documentation, and observation techniques. The data analysis technique used in this study is the PLS (Partial Least Square) technique using the SmartPLS software, which is run on computer media. The results obtained in this study indicate that the utilization of information technology and internal control systems has positive and significant influence on the quality of the financial statements of the local government of the Serdang Bedagai District. Meanwhile, the capacity of human resources proves to have no significant effects on the quality of the local government's financial reports in the Serdang Bedagai District. Meanwhile, other results in this study indicate that the leadership style can moderate the influence of the internal control system on the quality of the financial statements of the local government of the Serdang Bedagai District.