Abstract
The Boyolali District Government succeeded in obtaining a Fair Opinion without Exception (WTP) opinion from the Financial Supervisory Agency after conducting an audit of the Boyolali Regency's financial statements in 2016. The Accounting Information System and Human Resource Development System had a significant effect on Internal Control. Accounting Information Systems, Human Resource Development and Internal Control have a significant effect on Reliable Financial Statements. The population of this study is the Regional Work Unit (SKPD) which is responsible for making financial reports in Boyolali Regency, as many as 75 employees. The sampling technique in this study is the census. The results showed that the Accounting Information System has a significant effect on internal control. Human resource development has a significant effect on internal control. Accounting Information Systems have a significant effect on reliable financial statements. Human resource development has a significant effect on reliable financial statements. Internal control has a significant effect on Reliable Financial Statements. The results of the path analysis are known to track the development of human resources on reliable financial statements, which is the dominant or effective path to improving reliable financial statements.
Highlights
Era globalisasi ini, organisasi dituntut untuk terus mempersiapkan dirinya mengantisipasi dan menyesuaikan diri dengan perubahan
Accounting Information Systems, Human Resource Development and Internal Control have a significant effect on Reliable Financial Statements
The results showed that the Accounting Information System has a significant effect on internal control
Summary
Organisasi dituntut untuk terus mempersiapkan dirinya mengantisipasi dan menyesuaikan diri dengan perubahan. Dampak yang diwujudkan secara nyata adalah pemrosesan data yang mengalami perubahan dari sistem manual ke sistem komputerisasi dan bermunculnya softwaresoftware untuk akuntansi mempermudah dalam membuat laporan keuangan.Sistem informasi memberikan manfaat ketepatan pelaporan keuangan sesuai dengan waktu yang sudah ditetapkan serta mempermudah pemrosesan data dalam pembuatan laporan keuangan. BPK RI menemukan permasalahan yakni masih rendahnya kualitas informasi laporan keuangan daerah yang disebabkan oleh pemahaman akuntansi dari penyusunan laporan itu sendiri yang berhubungan langsung dengan pengembangan sumber daya manusia , belum diterapkannya secara optimal sistem akuntansi keuangan dan masih lemahnya sistem pengendalian intern. Berdasarkan latar belakang maka penulis tertarik untuk melakukan penelitian yang berjudul “Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia, Pengendalian Intern Terhadap Laporan Keuangan yang Handal (Studi Kasus Pada Satuan Kerja Pemerintah Daerah Kabupaten Boyolali)”
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