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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Karolina Dahay
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN LAPORAN PERTANGGUNGJAWABAN TERHADAP KUALITAS LKPD Karolina Dahay
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 2 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.391 KB) | DOI: 10.52062/keuda.v5i2.1286

Abstract

Systems, Information Technology, and Government Accounting Standards. The study used is qualitative and quantitative data.  The research used quantitative data analysis: instruments test classical assumption test, and multiple regression analysis. The results show that Human Resources competency and the application of Government Accounting Standards have a significant effect on the quality of local government reports. In contrast, Internal Control System and Information Technology do not have a considerable impact. Together all factors have a significant effect on the quality of LKPDLocal Government Reports.
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