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