@thesis{thesis,
		author={ERMAN  LISA},
		title ={PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN
PENGENDALIAN INTERN AKUNTANSI
TERHADAP NILAI INFORMASI
PELAPORAN KEUANGAN
PEMERINTAH DAERAH
(Studi Pada Pemerintah Kabupaten/Kota Di Provinsi Daerah Istimewa Yogyakarta)},
		year={2017},
		url={http://eprints.upnyk.ac.id/11533/},
		abstract={ABSTRACT
The value of information is the ability of information to improve knowledge and confidence of users in making decision. The purpose of this research was to determine the effect of effect of human resource capacity, utilization of information technology, accounting and internal control of financial reporting information on the value of the local government. The type of sample used in this study is purposiv sampling criteria of respondents in this study is a sub-section heads and staff accounting / financial administration Analysis of the data used is descriptive analysis and multiple linear regression analysis.The results showed the capacity of human resources affect the reliability value of the information. While the use of information technology and internal control of accounting does not affect the reliability value of the information. Human resource capacity and internal control accounting effect on the timeliness value of information. Use of information technology does not affect the timeliness value of information.
Keyword
:
the capacity of human resources, information technology, internal control, information value.}
		}