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Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Sistem Informasi Manajemen Keuangan Daerah Terhadap Kualitas Laporan Keuangan SKPD Kabupaten Morowali
ABSTRACT
The aim of these study is to analyze and provide emperical evidence about the effect of Human Resources competency and Information Systems of Financial Management (SIMDA) Utilization on the Quality of Financial Statements in SKPD Morowali. In answering the research question used a quantitative approach. The study involved 37 respondents from SKPD Morowali regency. For data analysis used Linear Regression Analysis with SPSS for Windows version 18.0. The results showed that HR Competency and Utilization SIMDA have a positive effect to the quality of financial statements in SKPD Morowali .
Keywords : HR Competency , Information Technology , SIMDA Utilization , Quality of Financial Statements .
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