PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pemda Kabupaten Jember)

Abstract

Each regional work units is required to provide and report financial statements as form of responsibility to central government and society. This study was conducted to examine factors that affect the information value of financial reporting in the regoinal work unit. The value of information refers to the timeliness, while the factors studied refers to human resource capacity and utilization of information technology. Data collection is done by providing questions in the form of questionnaires distributed to respondents, specifically the head and staffs of financial/accounting in Jember regional work unit and also through interview. The data obtained were then processed and analyzed with SPSS version 11. The result shows that both factors of human resource capacity and utilization of information technology influence significantly positive on timeliness of financial reporting in Jember regional work unit.