Characteristics of the sample accor

Characteristics of the sample according to agencieswithin the Government of the Province of Indonesia, shows that the youngest age of respondents was 22 years old and the oldest was 56 years, and a number of themost dominant is an employee at the age of 41-50 years as many as 21 people (40.4 ), and employees aged 31-40 years as many as 21 people (40.4%). The number of male and female respondents almost as much, ie 29 men and 23 women. Educational background of the respondentsmostly S1 (32 respondents, or by 61.5%), the rest S2, D3, and SMA respectively 7, 2, and 11 respondents. Respondents working lives are dominated by the employees who work more than 20 years (34.6%).
Conclusions Competency of human resources significantly affect the value of the government's financial reporting information. This means that the first hypothesis states that there are significant human resource competencies to the value of the government's financial reporting information hipotesi proven and acceptable. evidenced by the results of the regression analysis states that the value of the variable regression coefficient competency of human resources for 0198 and the value of t-test = 5.677, while the significant value of 0000 is smaller than the significance level α of 0.05. Value coefficient and the t-test using α level of 0.05. Utilization of information technology significantly affect the value of the government's financial reporting information. This means that the second hypothesis which states that there are significant use of information technology to the value of government financial reporting information proven and acceptable hypothesis, evidenced by the results of the regression analysis states that the value of the variable regression coefficient utilization of information technology (bl) is equal to 0.639 and the value of t-test = 7.362 , while the significant value of 0000 is smaller than the significance level α of 0.05. Value coefficient and the t-test using α level of 0.05. The results of the sensitivity analysis using multiple linear regression showed that the value of the government's financial reporting information in the accounting / financial administration Unit (SKPD) in the Provincial Government in Indonesia, more comes from the contribution of information technology utilization factor compared to the competency of human resources, the results of the regression analysis, visible value koefiesien competency of human resources for 0198, the value of t-test = 5.677, whereas a significant value. of 0000, while for the variable utilization of
information technology obtained regression coefficient of 0.639, t-test value of 7.362 with a significance level of 0.000.