PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN LAPORAN KEUANGAN PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DAERAH (Survey Pada Sekolah Pengelola Dana BOSDA di Kabupaten Buol)

Abstract

The research aims to investigate the influence of competency, utilization of information technology, and internal control on the reliability of financial report of schools operational support grants management in Buol District. The results find that competency, utilization of information technology, internal control, and the reliability of financial report schools operational support grants management has been well-implemented by schools in Buol District. The result also shows that competency, utilization of information technology, and internal control simultaneously and partially influence the reliability of financial report of financial report of schools operational support grants management in Buol District, both positively and significantly. This means that better the competency, utilization of information technology, internal control in schools, the more reliable of their financial report of financial report schools operational support grants management.