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All Journal Jurnal Pelangi Ilmu Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Ardhi: Jurnal Pengabdian dalam Negri Jurnal Mahasiswa Akuntansi Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Victorson Taruh
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : RESLAJ: Religion Education Social Laa Roiba Journal

 1 
Pengaruh Penerapan Sistem Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah: Studi Kasus pada Badan Keuangan dan Aset Daerah Kabupaten Gorontalo Armiati; Amir Lukum; Victorson Taruh
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 9 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i9.2568

Abstract

Regional government financial statements play a crucial role in developing regional government accountability. Thus, it must be quality as it will determine its possibility to be a reference of policy-making and beneficial for its users. This research aims to determine the influence of implementing an accounting system and human resource competency on the quality of regional financial statements at the Regional Financial and Asset Agency of Gorontalo Regency. This research uses a descriptive quantitative. The samples were determined through purposive sampling. This research uses primary data by distributing questionnaires to 41 respondents who manage financial statements. Then, the data are analyzed using multiple linear regression. The results showed that 1) the accounting system has a positive and significant influence on the quality of financial statement, 2) human resource competence has a positive and insignificant influence on the quality of financial statement, and 3) the accounting system and human resource competence simultaneously have a significant influence on the quality of financial statement at the Gorontalo Regency Regional Financial and Asset Agency.
Co-Authors Abdilah, Sri Yuyun Achawati, Sitti Alegre, Christina Lee Alipok, Asitriani Amir Lukum, Amir Ayu Rakhma Wuryandini Fristi Nanda Wilanda Hamidah, Amalia Harun Blongkod Ida Ayu Putu Sri Widnyani Lukman Pakaya Mahdalena Mahdalena Mattoasi Mattoasi, Mattoasi Moh. Rizki Usman Moha, Sri Wiwin A. Mohamad Rendy Ismaii Mohammad Taufik Muhammad Farhan Ali Mustika Nilawaty Yusuf Oktavia, Sinta Raissa, Alya Rio Monoarfa Risnanda Saefullah Al Chaedar Ronald S. Badu Samuda, Wulan Ramadhanty Santi Harun Sholeha, Khusniatus Siti Fatmawati Djafar Sri Mulyani Ahmad Sriwahyuni Yusup Suaib, Anggy Sukma Thalib, Anisya Wulandari Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Usman Usman , Usman Usman Usman Widia, Komang Darma Zulkifli Bokiu