Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung

  • Ida Ayu Widiastuti Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
  • I Made Endra Lesmana Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v4i2.4025
Keywords: Human Resources, Internal Control Mechanisms, Utilization of IT, Quality of Government Finance Reports

Abstract

Human resource expertise, internal control mechanisms, and IT usage all helped improve Badung Regency's financial reporting. This research examines if Human Resources Expertise, Internal Control Mechanisms, and IT affect Badung Regency's consolidated financial statements. This study examines how Badung Regency's HR, Internal Control Mechanisms, and IT affect government finances. Based on a survey of 182 OPD financial staff in Badung Regency. 72 representative samples were chosen using "purposeful sampling" Quantitative approaches and original data are used. Multiple regression analysis, tests of linearity and independence, and F and t tests are employed. HR expertise, the Internal Control Mechanisms, and IT favorably enhance the quality of finance statements given by the Badung Regency administration, according to this research. Badung's Administration.

Published
2023-04-27
How to Cite
Widiastuti, I., Indraswarawati, S. A. P., & Putra, I. M. E. (2023). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung. Hita Akuntansi Dan Keuangan, 4(2), 65-75. https://doi.org/10.32795/hak.v4i2.4025
Issue
Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Section
Articles

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