Abstract
The purpose of this research is to identify whether information technology moderate the impact of internal control and human resources competency in the financial statement quality. The Reseach was done to 28 regional government officials of Badung. The number of samples are 112 peoples. The technique that was used for the analysis is Moderated Regression Anlysis(MRA). The result of the test shows that internal control affects positively and significantly in the financial statement quality. Human resource competence does not affect the financial statement quality. Information technology strengthen the impact of internal control on financial statement qualityand information technology strengthen the impact of human reources competence on the financial statement quality.
 Keywords: Control; Competence; IT; Financial Statement.
Highlights
PENDAHULUAN Fenomena yang menjadi sorotan utama pada organisasi sektor publik di Indonesia adalah adanya tuntutan dari masyarakat untuk meningkatkan akuntabilitas dan transparansi atas lembaga-lembaga publik baik di pusat maupun di daerah
The purpose of this research is to identify whether information technology moderate the impact of internal control
The Reseach was done to 28 regional government officials of Badung
Summary
PENDAHULUAN Fenomena yang menjadi sorotan utama pada organisasi sektor publik di Indonesia adalah adanya tuntutan dari masyarakat untuk meningkatkan akuntabilitas dan transparansi atas lembaga-lembaga publik baik di pusat maupun di daerah. Hal ini didukung dengan penelitian Mahaputra & Putra (2014) yang menyatakan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas informasi pelaporan keuangan pemerintah daerah. Berdasarkan uraian, teori dan hasil penelitian sebelumnya, maka hipotesis yang diajukan adalah: H1: Pengendalian intern berpengaruh positif pada kualitas laporan keuangan.
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