Pengaruh sistem pengendalian intern dan kapasitas sumber daya manusia terhadap kualitas informasi laporan keuangan dengan faktor eksternal sebagai variabel moderating

Abstract

This study aims to determine moderating effect of external factors on the relationship between internal control systems and human resource capacity on the quality of financial reporting information. Data collection was conducted using questionnaire to all financial management at the Department of Social Special Region in Yogyakarta. This study used 44 people as respondents. The results showed that the internal control system negatively affect the quality of financial statement information. In addition, the capacity of human resources has a positive effect on the quality of financial reporting information and external factors may moderate the relationship between internal control systems and the quality of financial reporting information. However, this study does not support the hypothesis that external factors may moderate the effect of human resources on the quality of financial reporting information. Keywords: system of internal control, human resource capacity and the quality of financial reporting information.