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. Nuryaman
Master Of Accounting Program, Widyatama University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Quantitative Economics and Management Studies

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The Influence of Human Resource Competence, Accounting Standards and Accounting Systems on the Quality of Financial Reports in the Regional Government of Purwakarta Regency Siti Robiah Adawiah; Nuryaman Nuryaman
Quantitative Economics and Management Studies Vol. 4 No. 2 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1472

Abstract

This study aims to analyze the role of human resource competence, accounting standards, and accounting systems on the quality of financial reports in the context of local government agencies in Purwakarta Regency, Indonesia. This study uses primary data taken cross-sectionally by distributing questionnaires to the respondents. The population and sample in this study were all employees of the finance section at several SKPDs in Purwakarta Regency, totaling 130 respondents. The findings of this study indicate that human resource competence, accounting standards, and accounting systems partially and simultaneously have a positive effect on the quality of the regional government's financial reports in Purwakarta Regency. This means that this research implies that the government needs to pay attention to several aspects in order to produce good quality financial reports.
Co-Authors Achmad Fadjar Adhitya Adhitya Ahmad Fadjar Annisha Annisha Bachtiar Asikin Diana Sari Dudi Abdul Hadi Eriana Kartadjumena Fahreza Eka Yudha Frans Lengo Boro Gedizza Fillah Lise Roswati Rochendi nova mardiana R. Ait Novatiani Robertus Ary Novianto Sahrul Sahrul silviana . Siti Robiah Adawiah Tendi Haruman Wedi Rusmawan Yuniarti, Rita Zakiah Annisha