Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing
Ismail MARZUKI
Mercu Buana Univeristy, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS Ismail MARZUKI; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.580

Abstract

This study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Organization (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements.
Co-Authors Nurul Hidayah