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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Yudas Tadeus Andi Candra
Universitas Mercu Buana Yogyakarta
Economics, Econometrics & Finance

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Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Flores Timur Rosa Da Lima Kumanireng; Nugraeni; Tutut Dewi Astuti; Yudas Tadeus Andi Candra
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i2.544

Abstract

This study examines the effect of accounting information systems, internal control, and human resource competence on the quality of local government financial reports in the Regional Apparatus Organisations of East Flores Regency. An unqualified audit opinion does not by itself rule out financial management problems, so the determinants of report quality in island regencies need empirical testing. A quantitative explanatory approach was applied, using a four-point Likert questionnaire completed by 85 civil servants selected by purposive sampling. Data were analysed with multiple linear regression, partial t tests, and a simultaneous F test at the five percent significance level. The results show that accounting information systems, internal control, and human resource competence each have a positive and significant partial effect on financial report quality, and jointly have a significant effect, explaining 40.9 percent of its variance. The three elements should therefore be strengthened together to improve local government financial reports.
Co-Authors Nugraeni Nugraeni Rosa Da Lima Kumanireng Tutut Dewi Astuti