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All Journal Jurnal Ilmiah Nusantara
Fuji Asih
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kompetensi SDM, Penerapan SIPKD, dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Fuji Asih; Hilda Kumala Wulandari; Yenny Ernitawati
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2205

Abstract

This study examines the factors that affect the quality of local government financial reports, such as HR competencies, SIPKD implementation, and the role of internal audit, with a sample of Brebes Regency BPKD employees. Data analysis involved validity, reliability, and classical assumption tests. The results show that the application of SIPKD and the role of internal audit have a positive and significant effect on the quality of government financial reports, while HR competencies have a negative but insignificant effect. Simultaneously, the three factors have a significant effect on the quality of local government financial reports.
Co-Authors Hilda Kumala Wulandari Yenny Ernitawati