PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KINERJA INSTANSI PEMERINTAH
Abstract
This study aims to examine the effect of the quality of human resources, information technology (IT) utilization, and internal control systems towards quality of performance reports at the Government agency, namely Directorate General of Land Transportation, Ministry of Transportation. The survey was conducted on 32 work units within the Directorate General of Land Transportation. The current study was conducted by using quantitative research method. The data were collected by distributing questionnaires to 60 data entry operators of “E-Sakip Review”. Likert scale measurement was employed to measure the variables. The data analysis technique used in this study is the Smart PLS (Partial Least Square) method. The results showed that the quality of human resources has an effect on the quality of performance reports, then the use of information technology also has an effect on the quality of performance reports and the internal control system has an effect on the quality of performance reports. It can be concluded that the higher the quality of human resources, the use of information technology and the internal control system, the better the quality of performance reports so that they are able to make appropriate and effective decisions, and avoid errors in managing work unit performance data within the Directorate General of Land Transportation.