Ponte Academic Journal Sep 2016, Volume 72, Issue 9 |
THE ROLE OF LOCAL FINANCIAL SUPERVISION AS AN INTERVENING VARIABLE ON FACTORS INFLUENCING THE RELIABILITY OF FINANCIAL REPORTING IN INDONESIA Author(s): Rasdianto , Syahrurrahman, Iskandar Muda J. Ponte - Sep 2016 - Volume 72 - Issue 9 doi: 10.21506/j.ponte.2016.9.39 Abstract: The purpose of this study was determining the influence of human resources capacity, information technology utilization, internal control on the reliability of local government financial reporting in Regencies/Cities in North Sumatera with local financial supervision as an intervening variable. The study type was causal study. The research locations were some Regencies/Cities in North Sumatera with 63 respondents who agreed to be interviewed, who were collected using purposive sampling method. The dependent variable was reliability of local government financial reporting and the independent variables were human resources capacity, information technology utilization, and internal control. The mediating variable was local financial supervision. Path analysis test was the instrument to test direct and indirect influences. The result showed the influence of variables human resources capacity, information technology utilization, internal control on the reliability of local government financial reporting. Variable local financial supervision served as the intervening variable of the relations between the independent variables and dependent variable.
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