Pengaruh Kompetensi Sumber Daya Manusia dan Teknologi Informasi terhadap Nilai Informasi Pelaporan Keuangan dengan Kualitas Laporan Keuangan Pemerintah Daerah sebagai Variabel Intervening (Studi Kasus Pemerintah Kabupaten Kutai Timur)

Ichtiawan Junianto Aziz (STIE Nusantara Sangatta)
Nurlianti (STIE Nusantara Sangatta)
Efendi Rahmanto (Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta)
Rizkiawan (STIE Nusantara Sangatta)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study aims to analyze and determine the influence of human resource competence and information technology on the value of financial reporting information, with the quality of local government financial reports as an intervening variable. The analysis model used in this study employs the partial least square (PLS) approach. The data used are primary data obtained through questionnaires. The theories used include the theory of human resource competence, information technology, the value of financial reporting information, and the quality of local government financial reports. The analysis results show that human resources have a significant effect on the quality of local government financial reports. Information technology has a significant effect on the quality of financial reports. Human resources do not have a significant effect on the value of financial reporting information. Information technology does not have a significant effect on the value of financial reporting information. The quality of local government financial reports has a significant effect on the value of financial reporting information. Human resources have a significant effect on the value of financial reporting information through the quality of financial reports. Information technology does not have a significant effect on the value of financial reporting information through the quality of financial reports.