Ida Ayu Widiastuti
Universitas Hindu Indonesia

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

Found 1 Documents
Search

Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung Ida Ayu Widiastuti; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4025

Abstract

Human resource expertise, internal control mechanisms, and IT usage all helped improve Badung Regency's financial reporting. This research examines if Human Resources Expertise, Internal Control Mechanisms, and IT affect Badung Regency's consolidated financial statements. This study examines how Badung Regency's HR, Internal Control Mechanisms, and IT affect government finances. Based on a survey of 182 OPD financial staff in Badung Regency. 72 representative samples were chosen using "purposeful sampling" Quantitative approaches and original data are used. Multiple regression analysis, tests of linearity and independence, and F and t tests are employed. HR expertise, the Internal Control Mechanisms, and IT favorably enhance the quality of finance statements given by the Badung Regency administration, according to this research. Badung's Administration.