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Pengaruh Sistem Pengendalian Intern Dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Dengan Faktor Eksternal Sebagai Variabel Moderating

Author

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  • Reni Yendrawati

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern dan kapasitas sumber daya manusia terhadap kualitas informasi laporan keuangan dengan faktor eksternal sebagai variabel moderating. Pengumpulan data dilakukan dengan memberikan kuesioner kepada semua pengelola keuangan pada Dinas Sosial Daerah Istimewa Yogyakarta. Responden penelitian berjumlah 44 orang. Hasil penelitian menunjukkan bahwa sistem pengendalian intern berpengaruh negatif terhadap kualitas informasi laporan keuangan, kapasitas sumber daya manusia berpengaruh positif terhadap kualitas informasi laporan keuangan dan faktor eksternal dapat memoderasi pengaruh sistem pengendalian intern terhadap kualitas informasi laporan keuangan. Sedangkan faktor eksternal tidak dapat memoderasi pengaruh sumber daya manusia terhadap kualitas informasi laporan keuangan.Kata kunci: sistem pengendalian intern, kapasitas sumber daya manusia dan kualitas informasi laporan keuangan.

Suggested Citation

  • Reni Yendrawati, 2013. "Pengaruh Sistem Pengendalian Intern Dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Dengan Faktor Eksternal Sebagai Variabel Moderating," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(2), pages 166-175.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:2:p:166-175:id:3779
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    Cited by:

    1. Eva Puspahani & Sutrisno T & Imam Subekti, 2022. "The determinants of the quality of financial statements moderated by leadership style," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(3), pages 175-185, April.

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