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All Journal Fokus Bisnis Jurnal Dedikasi Masyarakat Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Resona : Jurnal Ilmiah Pengabdian Masyarakat Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SEIKO : Journal of Management & Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Mantik Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ethical Lingua: Journal of Language Teaching and Literature Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Fokus Manajemen Bisnis Kontigensi: Jurnal Ilmiah Manajemen
Anwar, Suhardi M.
Universitas Muhammadiyah Palopo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effect of Financial Report Quality and Human Resource Competence on the Implementation of SAKIP (Government Agencies Performance Accountability System) Indra Lestary Sukimon; Salju Salju; Suhardi M. Anwar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2141

Abstract

This study aims to determine the effect of the quality of financial reports and the competence of human resources on the implementation of SAKIP (Government Agencies Performance Accountability System). Because in addition to the Financial Reports, each Regional Apparatus is also required to compile a Performance Report. Performance Accountability of Government Agencies is an accountability report of a Regional Apparatus that reflects the success or failure of the vision, mission, in achieving the goals and targets or targets that have been set through the media of periodic accountability. In this regard, it is necessary to develop and implement an appropriate, clear, measurable and legitimate accountability system, which is contained in the Financial Statements. The research method is to use a quantitative research approach through interviews and distributing questionnaires to employees. The population and sample are Echelon III and IV officials in sub-districts throughout Palopo City, along with 100 financial management staff and financial operators. The data analysis method used in this research is multiple linear regression. The results show that the quality of financial reports and the competence of human resources are good, so the application of SAKIP must also be good. Vice versa, if the quality of financial reports and human resource competencies decreases, the application of SAKIP will also decrease.
Co-Authors A. Nurhayati A.M Hasbi Munarka Abu Bakar Adil Adil Ahmad Suardi H Ahmad Zakhi Afry Altri Wahida Amaluddin Amaluddin Andhika Andhika Andi Rizkiyah Hasbi Andika Rivaldi Pratama Anjelina Dwi Senda Darmawati Darmawati Devi Satia Ecce Ecce Goso , Goso Hapid Hapid Harmita Sari Herlinda Herlinda Herlinda Herlinda Hikmah Safitri Imran Ukkas Indra Lestary Sukimon Iqbal Halwi Jamaluddin Jamaluddin Jumawan Jasman Junaidi, Junaidi Liska Liska Muh Afdal Al Fatha Muh Yusuf Q Muh Yusuf Q Muh. Yusuf Q Muhammad Ikbal Muhammad Yusuf Q Mustikasari Nur Adilah Rajab Rahmad Solling Hamid Rahmatia Rahmatia Salju Salju Samsinar Samsinar Sitti Hadijah Sumiati Putri Natalia Sumiati Sumiati Sunarti Sunarti Tadjuddin Tadjuddin Tahier Ilham Warman Warman