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All Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Fakhri Fakhri
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Economics, Econometrics & Finance

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PENGARUH KAPASITAS SDM, PEMANFAATAN TI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN HULU SUNGAI UTARA Yudi Rahman; Fakhri Fakhri; Fauziannor Fauziannor; Novi Indriyanti
KINDAI Vol 22 No 1 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i1.2600

Abstract

Abstract: This study aims to examine the effects of human resource (HR) capacity, information technology (IT) utilization, and the Government Internal Control System (GICS) on the quality of financial statements of the Hulu Sungai Utara Regency Government, both simultaneously, partially, and dominantly. The study employed a quantitative approach with descriptive and explanatory research designs. The population consisted of 78 financial officers from 39 Regional Government Work Units (SKPD), selected using a census technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that HR capacity, IT utilization, and GICS simultaneously have a significant effect on the quality of government financial statements. Partially, all three variables also have positive and significant effects, with GICS exerting the strongest influence. The coefficient of determination shows that the model explains 58% of the variation in financial statement quality, while the remaining 42% is influenced by other factors outside the model. These findings suggest that improving the quality of local government financial statements requires strengthening HR capacity, optimizing IT utilization, and ensuring the effective and sustainable implementation of the Government Internal Control System. Keywords: human resource capacity; information technology; Government Internal Control System; financial statement quality; local government
Co-Authors Fauziannor Fauziannor Novi Indriyanti Yudi Rahman