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All Journal Akuntansi Krida Wacana Profita : Komunikasi Ilmiah dan Perpajakan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Dinasti International Journal of Management Science Jurnal Syntax Transformation Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Educoretax Apssai Accounting Review (ApAR) Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge HUMAN: South Asian Journal of Social Studies Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat SOCIETIES: Journal of Social Sciences and Humanities Accounting Student Research Journal Jurnal Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Saebani, Akhmad
Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of Factors Affecting the Quality of Local Government Financial Report Information Akhmad Saebani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): 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.v5i3.6479

Abstract

This study examined the influence of human resource competence, utilization of information technology, and internal control of accounting on the quality of information on local government financial reports on SKPD in DKI Jakarta Province. The population in this study is the Regional Device Work Unit (SKPD) of the local Government in the area of DKI Jakarta Province. The technique of determining the sample using a simple random sampling method. The sample used in this research is a financial officer who works on SKPD DKI Jakarta Provincial Government. The number of samples used is 71 respondents. The type of data in this study is quantitative data sourced from the primary data—methods of data collection by distributing questionnaires. The scale used in the preparation of the questionnaire was the Likert scale. The data analysis method was done by validity, reliability, normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing of this research using multiple linear regression analysis. The test tool for the hypothesis is a t-test and coefficient of determination (R2). The result of this research is the influence of each independent variable on the dependent variable that the competence of human resources and internal control of accounting has a significant effect on the quality of the information in local government financial reports. At the same time, the utilization of information technology has no significant effect on the quality of information on local government financial statements.
Co-Authors Ajengtiyas, Ayunita Andi Manggala Putra Andi Manggala Putra Azzahra Rahmi Nurfadhila Bonna Marietta Bardo Bunga Novitasari Farabi, Ferro Al Fauziah, Nur Fitria Febriandi, Tasya Shabira Ramadhan Kraugusteeliana Kraugusteeliana Kusumawardani, Tarishah Lastiningsih, Nugrahini Marthin, Adam Masripah Megawati Marine Putri Miftah, Munasiron Munasiron Miftah Nandita Rakhmad nerisa arviana Nugrahini Lastiningsih Nur Fitria Fauziah Nurlanda, Balqis Yessa Praptiningsih Praptiningsih Ratna Hindria Dyah Pita Sari Regita Ardilassinta Putri Ronny Andesto Safitri, Indhira Wahyu Ari Andriyanto Zuhal Maftuh Ahnan