FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN DENGAN PENGENDALIAN INTERN AKUNTANSI SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN BANYUMAS)

This research is an empirical study in Banyumas Regency. This study was intended to examines the reliability and timeliness of local government financial reporting by using the independent variables consist of human resources capacity, information technology utilization and organizational commitment with moderating variable of accounting internal control. The purpose of this study was to examine the effect of human resources capacity, the utilization of information technology, and organizational commitment on reliability and timeliness of local government financial reporting at SKPD in Banyumas Regency. Sample size was 46 samples from 84 populations by using simple random sampling techniques. Data collection method used was questionnaire. Data obtained were processed using the technique of multiple linear regression analysis and moderating regression analysis (MRA). Results of the analysis obtained that human resources capacity, the utilization of information technology, and organizational commitment simultaneously affect on reliability and timeliness of local government financial reporting. Accounting internal control can moderate the influence of human resources capacity and utilization of information technology on reliability of local government financial reporting, internal control of accounting but can not moderate the influence of organization's commitment on the reliability of local government financial reporting