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Made Putri Ardia Garini
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Kualitas Laporan Keuangan Pemerintah Daerah Made Putri Ardia Garini; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p05

Abstract

This research aims to analyze the factors that affect the quality of the financial statements of the Bangli Regency Government. Data was collected by distributing questionnaires to 25 OPD within the Bangli Regency Government. The method of determining the sample used is purposive sampling, so that 75 people are obtained as samples in this study. The researchers chose multiple linear regression analysis as a technique for analyzing and testing hypotheses. The analysis findings in this research found that human resource competence, government internal control system, organizational commitment, utilization of information technology, and the application of accrual-based government accounting standards have a positive effect on the quality of the Bangli Regency Government's financial reports. Keywords: Human Resources Competence, Internal Control System, Organizational Commitment, Information Technology, Accrual-Based Government Accounting Standards
Co-Authors Ni Made Adi Erawati