THE ROLE OF HUMAN RESOURCES IN CREATING THE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT IN KARANGANYAR DISTRICT

  • Vernanda Vivian Juwita Sari Universitas Kristen Duta Wacana Yogyakarta
  • Maharani Dhian Kusumawati Universitas Kristen Duta Wacana Yogyakarta
Keywords: local government financial report, reliability, human resource capacity, organizational commitment, , understanding of local financial accounting system, , government internal control systems, karanganyar district

Abstract

Local government financial report is a tool of accountability to the central government and
community. This study aims to examine the role of human resources in each Organisasi
Perangkat Daerah (OPD) in Karanganyar District of Central Java Province in producing
reliable financial report. The role of human resources is tested through 4 indicators namely
human resource capacity, organizational commitment, understanding of local financial
accounting system and government internal control system. This study uses a qualitative
method. Data collected by distributing questionnaires to 43 OPD of Karanganyar District
Government with measurement from two different sides for independent and dependent
variable. Independent variable questionnaire is given to local finance officers in 43 OPD as
OPD's financial report maker. The dependent variable questionnaire is given to accounting
staff of Badan Keuangan Daerah as auditor of OPD‟s financial report and local government
financial reporting maker. The results of this study indicate that human resource capacity has
no effect on the reliability of local government financial report, while organizational
commitment, understanding of local financial accounting systems and internal government
control systems have positive effect on reliability of local governments financial report.

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Published
2018-10-01