EVALUASI TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN KLUNGKUNG

Information technology has become a major part of an organization. To realize good governance, one of them can be done by continuously making improvements in the management of regional finances and applying the application of Regional Financial Management Information System (SIPKD). The success of this application can not be separated from the existence of quality human resources, information technology and top management support. This research was conducted by using survey method with questionnaire technique. The population in this study were 166 respondents, consisting of financial officer and head of department in Denpasar City Government as much as 70 respondents with purposive sampling technique and multiple regression analysis model and moderation regression analysis. The result obtained is the capacity of human resources and information technology have a positive effect on the implementation of regional financial information management system. Top management support strengthens the influence of human resource and information technology capacity on the implementation of SIPKD in Denpasar City Government