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All Journal Financial and Accounting Indonesian Research
Mey Lani Rumra
Universitas Aisyiyah Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Mey Lani Rumra; Fajar Satriya Segarawasesa
Financial and Accounting Indonesian Research Vol. 6 No. 1 (2026): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v6i1.4033

Abstract

This study aims to analyze the influence of the Regional Financial Accounting System, Utilization of Information Technology, Competence of Human Resources, and Internal Control System on the quality of financial reports of the local government of Southeast Maluku Regency. This study is a quantitative research. The population of this study is structural officials at the Work Unit of the Southeast Maluku Regency Government and sampling using purposive sampling. Data collection was carried out by distributing questionnaires to employees of the Regional Device Organization of Southeast Maluku Regency. The collected data were processed using SPSS. The results of hypothesis testing show that the Regional Financial Accounting System has a positive effect on the quality of financial reports, Utilization of Information Technology has no effect on the quality of financial reports, while Competence of Human Resources has an effect on the quality of financial reports and Internal Control System has an effect on the quality of financial reports of the local government.    
Co-Authors Fajar Satriya Segarawasesa