PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN TEKNOLOGI INFORMASI, DAN LOCUS OF CONTROL TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN BULELENG BARAT - ., I Putu Wikan Maha Karuniawan; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., Gede Adi Yuniarta, S.E.Ak, M.Si. (Universitas Pendidikan Ganesha, 2017)
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia,penerapan teknologi informasi dan locus of control terhadap kualitas laporan keuangan pada Lembaga Perkreditan Desa (LPD) di Kabupaten Buleleng Barat. Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Teknik pengumpulan data adalah melalui penyebaran kuesioner. Populasi pada penelitian ini yakni 72 orang kepala LPD di Kabupaten Buleleng Barat. Pemilihan sampel dilakukan dengan teknik proportional random sampling dimana sampel diambil seimbang sesuai dengan banyaknya ketua pada masing-masing LPD. Jumlah sampel yang digunakan yaitu 42 responden. Metode pengumpulan data dilakukan dengan kuesioner. Pengujian data dilakukan dengan uji validitas dan uji reliabilitas serta uji asumsi klasik yang digunakan adalah uji normalitas, uji heteroskedastisitas dan uji multikolonieritas, sedangkan pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan software SPSS Statistics 20.0 For Windows. Hasil penelitian ini menunjukkan (1) kompetensi sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan, (2) penerapan teknologi informasi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (3) locus of control berpengaruh positif signifikan terhadap kualitas laporan keuangan dan (4) kompetensi sumber daya manusia, penerapan teknologi informasi dan locus of control secara simultan berpengaruh terhadap kualitas laporan keuangan.Kata Kunci : Kompetensi Sumber Daya Manusia, Penerapan Teknologi Informasi, Locus Of Control dan Kualitas Laporan Keuangan. The purpose of the current research was to investigate competence of human resorce, application information technology and locus of control on quality of financial report in rural credit institutions in west Buleleng regency.This research was quantitative research by involving primary data.The questionnaire was used as instrument of collecting data. The population of the current research was 72 head of rural credit institutions in west Buleleng regency where the total samples were about 42 respondents were selected based on proportional sampling technique to make them balanced in accordance with the number of the heads in every institutions.The data analysis was conducted in terms of validity testing, reliability testing, and classic assumption testing was based on normality test, heteroskedastisity, and multicolonierity test, while the hypethesis was tested by using multiple linear regression supported by SPSS 20.0 for Windows. The results indicated that (1) the competence of human resorce had a positive and significant effect on the quality of financial report, (2) the application information technology had a positive and significant effect on the quality of financial report, and (3) The locus of control a positive and significant effect on the quality of financial report, (4) the competence of human resorce, application information technology, and the locus of control had an effect simultaneously on the quality of financial report. keyword : The Competence Of Human Resorce, Application Information Technology, The Locus Of Control, Financial Report