ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH DI KABUPATEN PESAWARAN)
Keywords:
satu|an ker|ja perangkat daerah, kualitas sumber daya manusia, teknologi informasiAbstract
|P|enelitian ini |bertujuan |untuk |mengidentifikasi |fak|tor-faktor |yang |memp|engaruhi |nil.ai |infor.masi pelap.oran keua.ngan |peme.rintah dae.rah pada sat.uan kerja pera.ngkat dae.rah di Kabu.paten Pesa.waran. Melalui| analisis data kuantitatif, penelitian ini menemukan bahwa |kuali.tas |su.mber |da.ya |man.usia, |pema.nfaatan tekn.ologi inform.asi, dan sis.tem pengen.dalian internal seca.ra signifikan mempengaruhi nil.ai |inform.asi |pelapo.ran keua.ngan. |Hasil |pe.nelitian ini |memberikan |implikasi penting bagi pemerintah daerah |dalam |meningkatkan kualitas pelaporan keuangan.
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