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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Terapan Abdimas Jurnal Mirai Management Hasanuddin Economics and Business Review Integritas: Jurnal Antikorupsi Dinamisia: Jurnal Pengabdian Kepada Masyarakat JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) CARADDE: Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Perencanaan Pembangunan Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) MANDAR: Management Development and Applied Research Journal Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Islamic Accounting and Finance Review Apssai Accounting Review (ApAR) Jurnal Multidisiplin Madani (MUDIMA) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Contemporary Journal on Business and Accounting Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Economics, Business, Accounting & Society Review Akrual: Jurnal Bisnis dan Akuntansi Kontemporer IECON: International Economics and Business Conference International Journal of Economics, Business Management and Accounting J-CEKI Jurnal Akuntansi Kontemporer
Ratna Ayu Damayanti
Fakultas Ekonomi Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Apssai Accounting Review (ApAR)

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Fattah, Nur Waina; Damayanti, Ratna Ayu; Idris, Muhammad Istiyansyah Ulman
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.70

Abstract

The purpose of this research is to identify the relationship between the quality of local government financial reports and factors such as human resource competence, the use of accounting information systems, and internal control systems. In 2023, the Majene Regency's regional apparatus organization hosted this study. A total of 30 samples were used for this study's quantitative, causal approach. Each sample included two respondents. This study's questionnaire took the form of a declarative statement. In this study, multiple linear regression was employed to analyze the data. Analysis of the data demonstrates that the quality of local government financial reports is positively and significantly impacted by human resource competency, the implementation of accounting information technologies, and internal control systems.
Co-Authors Abdillah Abdillah Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Aditiya, Roby Afifah Aini Indrijawati Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Amiruddin Andi Arjuni K Andi Faisal, Andi Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Anugerah Harsudi Arif, Muhammad Faisal ARIFUDDIN Asri Usman Budiman Teri Cepi Pahlevi Darmawati Darmawati Darwis Said, Darwis Depi, Sri Desi Nurdiyanti Diaraya Diaraya Diaraya Diaraya, Diaraya Dody Kurnia Lumban Gaol Dody Kurnia Lumban Gaol Dyastiarini, Astri Erna Pasanda Farafika, Nur Fattah, Nur Waina Febriani Febrianti, Intan Fira Fadhilla Firman Gagaring Pagalung Gaol, Dody Kurnia Lumban Grace T. Pontoh Haerial, Haerial HAMDAN HUSAIN Hanafi, Kartini Hariatih, Hariatih Harsudi, Hidayat Hasbullah Hasbullah Helda Nelvia Idris, Muhammad Istiyansyah Ulman Indrawaty, Runy Rusdyantinah Janide, Anugrah Janssen Rantelangi Kabanga, Grace Otoviani Kartini Kartini Kusumawati, Andi Laksono Trisnantoro Lorensia Rampa' Mahlia Muis Mahlia Muis Marannu Paledung Mediaty MEDIATY Minggu, Ayu Rinathi Mispa, Sitti Mudatsir Muhammad Akhtar Muhammad Fadil Asri Muhammad Husni Muhammad Istiyansyah Ulman Idris Nada Aulia Syarif Nadhirah Nagu Nagu, Nadhirah Nirwana Nirwana Nur Hidayah Nurdiyanti, Desi NURUL RAMADHANI Pahlevi, Cepi Pakulla’, Heriani Paledung, Marannu Pontoh, Grace T Prayitno, Andi Putri Ramadhani Rahmat Hidayat Ramadany, Riska Nur Indah Resky Awaliah Reza, Muhammad Jamil Rifqi Novriyandana Rijal, Muhammad Rosmayanti Rosmayanti, Rosmayanti Salsabila, Unik Hanifah Sandra Jeanet Muntu Sanusi Fattah Shavira Zalshabila Sinosi, Sayidah Maryam Siti Haerani ST Ramlah Stanislaus, Stanislaus Suci Amal Sundari, Sri Syamsuddin Syamsudin Syarifuddin Syarifuddin La Kasse Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin*, Syarifuddin Syarifuddin, Safria THARIQ AZIS LATIF ULYA AULIA Usman, Asri Wa Ode Helda Wa Ode Rayyani Yulita, Elvin