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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
 
Creator Maulana, Indrawan
Mawardi, M. Cholid
Sari, Arista Fauzi Kartika
 
Description The purpose of this study is to provide evidence about the influence of human resource competence, application of regional financial accounting system, use of information technology, and internal control system on quality of local government financial reports. This study uses primary data by providing a questionnaire. The population in this study were financial employees of the Malang Raya Regional Government. The sampling technique used purposive sampling method with predetermined criteria for respondents. Hypothesis testing in this study used simultaneous test (F test), coefficient of determination (R square), and partial test (t test). From the results of this study interpreted that simultaneously the variables of human resource competence, application of regional financial accounting system, use of information technology, and internal control system have an effect on quality of local government financial reports. Partially the human resource competency variables and internal control system have an effect on quality of local government financial reports. Whereas partially the variables of application of regional financial accounting system and use of information technology have no effect on quality of local government financial reports. Keywords : Human Resource Competence, Application of the Regional Financial Accounting System, Use of Information Technology, Internal Control System, and Quality of Local Government Financial Reports.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-01-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/9917
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/9917/7863
 
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