PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMDA KOTA PADANG

ABSTRACT This study aims to examine the Effect of Competence of Human Resources and Utilization of Information Technology on the Quality of Financial Statements in the Regional Government of Padang City. The population in this study is all staff accounting department / sub-section of finance that has the main tasks and functions related directly to the preparation of financial statements at 50 OPD (Regional Organization) in the Padang City Government. The OPD studied consisted of the DPRD Secretariat, Inspectorates, 1 hospital, PP Satpol, 1 office, 21 offices, 5 agencies, 9 parts and 10 sub-districts. The sampling method uses purposive sampling method. Hypothesis testing using simple regression (partial regression) with software assistance statistical package for the social science (SPSS) Version 25. Questionnaires that are distributed utilizing the Ordinal Scale which is measured through a Likert scale 5. The results of the study provide evidence that the variable regression coefficient Resource competency human is 0,395 with a t-count value of 5,270 greater than the t-table value which is equal to 1.97882 so it can be stated that Human Resource Competence has a positive and significant effect (0,000