PENGARUH INTELLECTUAL CAPITAL DAN LOCUS OF CONTROLTERHADAP NILAI INFORMASI LAPORAN KEUANGAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SKPD KABUPATEN WONOSOBO DAN BANJARNEGARA)

Abstract

The objectives of this study are to examination and analyze the effect of intellectual capital on information value of financial reporting, the effect of locus of control intellectual capital on information value of financial reporting, the effect of intellectual capital on information value of financial reporting with internal control as moderating variable, and the effect of locus of control on information value of financial reporting with internal control as moderating variable.

This study uses a primary data obtained from 150 respondents from accounting/finance staff department in SKPD in Wonosobo Regency and Banjarnegara Regency. The sampling method used is purposive, i.e. obtained from sources purposive selected based on predetermined criteria. The analysis method used is multiple regression analysis and MRA.

The results show that intellectual capital has positive effect on information value of financial reporting, then locus of control has positive effect on information value of financial reporting. However, internal control doesn’t strengthten intellectual capital effect on information value of financial reporting but in the other, internal control strengthten the effect of locus of control on information value of financial reporting.

Keywords : Legitimation theory, contingency theory, intellectual capital, locus of control, information value of financial reporting