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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Amanda Naibaho
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Economics, Econometrics & Finance

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Analysis of Factors That Influence the Quality of Financial Reports at the TPI Belawan Class II Immigration Office Amanda Naibaho; Dito Aditia Darma Nasution
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2539

Abstract

The purpose of this research is to conduct an analysis of the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources on the quality of financial reports at the TPI Belawan Class II Immigration Office. This research is included in Quantitative research, with data collection carried out by distributing questionnaires to all employees at the TPI Belawan Class II Immigration Office using the purposive sampling method. The data that has been collected is then processed using IBM SPSS 21 computer software. Hypothesis testing uses statistical methods, namely multiple linear regression analysis. Based on the results of hypothesis testing, it shows that the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources has a positive and significant effect on the quality of financial reports at the TPI Belawan Class II Immigration Office. Therefore, agency leaders must consider the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources in determining decision making and policies related to the quality of the financial reports of the TPI Belawan Class II Immigration Office.
Co-Authors Dito Aditia Darma Nasution