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All Journal Jurnal Riset Akuntansi
Miftakhul Jannah
Universitas Stikubank Semarang
Economics, Econometrics & Finance

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Pengaruh Penatausahaan Keuangan Daerah, Kompetensi Sumber Daya Manusia dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada SKPD Kabupaten Pati Miftakhul Jannah; Sri Isnowati
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4595

Abstract

This study was conducted to examine the influence of regional financial administration, human resource (HR) competence, and information technology on the quality of financial statements in the Pati Regency Government. A quantitative descriptive approach was employed using primary data collected through the distribution of questionnaires to respondents. The questionnaires were distributed to 170 employees working in the Finance Subdivision of Regional Government Work Units (SKPD) in Pati Regency. The collected data were analyzed using multiple linear regression to examine the effect of each independent variable on the quality of financial statements. The results indicate that regional financial administration, HR competence, and information technology each have a positive and significant effect on the quality of financial statements. Furthermore, the F-test results demonstrate that these three variables simultaneously have a significant influence on the quality of financial statements. These findings suggest that improving the quality of financial statements in the Pati Regency Government can be achieved by strengthening the regional financial administration system, implementing continuous HR training and competency development programs, and optimizing the use of integrated information technology in financial management and reporting processes, thereby producing financial statements t hat are more accurate, transparent, accountable, and reliable.
Co-Authors Sri Isnowati