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All Journal JURNAL TEKNOLOGI TECHNOSCIENTIA JIMP: Jurnal Ilmiah Manajemen Pancasila
Zulkifli
Universitas Pancasila
Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Other

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Journal : JURNAL TEKNOLOGI TECHNOSCIENTIA

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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN GOOD GOVERNMENT GOVERNANCE SEBAGAI VARIABEL INTERVENING Dessy Kristanti Pangaribuan; Tri Widyastuti; Zulkifli; Risma Adelina Simanjuntak
JURNAL TEKNOLOGI TECHNOSCIENTIA Technoscientia Vol 16 No 2 Maret 2024
Publisher : Lembaga Penelitian & Pengabdian Kepada Masyarakat (LPPM), Universitas AKPRIND Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/technoscientia.v16i2.4654

Abstract

The aim of this research is to test and analyze the influence of the government's internal control system, agency level financial application system, human resource competency on the quality of financial reports with good government governance as an intervening variable. This research uses a quantitative approach with a questionnaire survey given to all financial managers at the Directorate General of Economic Development and Investment in Villages, Disadvantaged Regions and Transmigration. The questionnaire that could be processed was 68 respondents. Data analysis uses PLS structural equation modeling. This research shows that the government's internal control system, agency level financial application system and human resource competency influence good government governance. The government's internal control system, agency level financial application system and human resource competency influence the quality of financial reports and good government governance also influences the quality of financial reports. From the results of this research, human resource competency has the greatest influence on good government governance. Competent human resources are very necessary so that financial management can be accounted for in a timely, transparent and accountable manner. It is hoped that the implications of this research can provide evaluation material for policy makers to create policies to improve the quality of financial reports.
Co-Authors Dessy Kristanti Pangaribuan Mombang Sihite Muhammad Fakhrudin Salim Salim Petiana Indriati Risma Adelina Simanjuntak Tri Widyastuti