Peran Sumber Daya Manusia Dalam Pembentukan Reliabilitas Pelaporan Keuangan Pemerintah Daerah Di Kabupaten Karanganyar

Abstract

Local government financial report is a tool of accountability to the central government and community. This study aims to examine the role of human resources in each Organisasi Perangkat Daerah (OPD) in Karanganyar District of Central Java Province in producing reliable financial report. The role of human resources is tested through 4 indicators namely human resource capacity, organizational commitment, understanding of local financial accounting system and government internal control system. This study uses a qualitative method. Data collected by distributing questionnaires to 43 OPD of Karanganyar District Government with measurement from two different sides for independent and dependent variable. Independent variable questionnaire is given to local finance officers in 43 OPD as OPD's financial report maker. The dependent variable questionnaire is given to accounting staff of Badan Keuangan Daerah as auditor of OPD‟s financial report and local government
financial reporting maker. The results of this study indicate that human resource capacity has no effect on the reliability of local government financial report, while organizational commitment, understanding of local financial accounting systems and internal government control systems have positive effect on reliability of local governments financial report.