PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN

(STUDI EMPIRIS PADA OPD KABUPATEN BADUNG)

  • I Kadek Kumara Ari Wijaya Universitas Hindu Indonesia
  • Ni Putu Trisna Windika Pratiwi Universitas Hindu Indonesia
Keywords: Keywords: Implementation of Governmental Accounting Standards, Human Resources Competence, Utilization of Information Technology, Government Internal Control Systems, Quality of Financial Statements

Abstract

Regional Government Financial Reports (LKPD) are intended to fulfill the general
purpose of financial reporting and financial reports produced by local governments will
later be used in decision making by the parties concerned. The purpose of this study was to
examine the effect of implementing government accounting standards, human resource
competence, the use of information technology, and government internal control systems
on the quality of financial reports at OPD Badung Regency. The population used in this
study were 3026 employees who worked in 33 OPDs in Badung Regency. Determination of
the sample using purposive sampling method in order to get 99 people as the sample. After
the instrument test and classical assumption test were carried out, the data analysis was
then carried out using multiple linear regression analysis, determination, t test, and F test.
internal government has a positive and significant effect on the quality of local government
financial reports of Badung Regency.

Published
2021-10-28