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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern dan kapasitas sumber daya manusia terhadap kualitas informasi laporan keuangan dengan faktor eksternal sebagai variabel moderating. Pengumpulan data dilakukan dengan memberikan kuesioner kepada semua pengelola keuangan pada Dinas Sosial Daerah Istimewa Yogyakarta. Responden penelitian berjumlah 44 orang. Hasil penelitian menunjukkan bahwa sistem pengendalian intern berpengaruh negatif terhadap kualitas informasi laporan keuangan, kapasitas sumber daya manusia berpengaruh positif terhadap kualitas informasi laporan keuangan dan faktor eksternal dapat memoderasi pengaruh sistem pengendalian intern terhadap kualitas informasi laporan keuangan. Sedangkan faktor eksternal tidak dapat memoderasi pengaruh sumber daya manusia terhadap kualitas informasi laporan keuangan.
Kata kunci: sistem pengendalian intern, kapasitas sumber daya manusia dan kualitas informasi laporan keuangan.
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