PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN AKUNTANSI PADA PELAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN GIANYAR

Abstract

The current government institutions must follow accounting developments because users of information, espe- cially the public demand that accountability and transparency be done. Local governments are obliged to pub- lish information in the financial statements as a basis for decision making. Thus, the published information should be useful to the users. Information will be useful if the information is understood and can be used by users and users to trust the information. This study aims to examine the effect of human resource capacity and internal control on the financial reporting of regional work units in Gianyar regency. Population in this re- search is all employee in SKPD Government of Gianyar regency with method of determination of saturated sample with criterion of determination of sample which will be used in this research is 32 office of Local Gov- ernment Device Unit (SKPD) Gianyar which carry out accounting finance function. Data analysis technique which is used in this research is multiple linier regression analysis technique. Based on the results of the anal- ysis conducted then obtained the conclusion that the variable capacity of human resources and internal con- trol affects the financial reporting unit of work device area in Gianyar regency.