Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Terapan Akuntansi
Dona, Dwi Zarima
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN KABUPATEN OKI Dona, Dwi Zarima; Sari, Kartika Rachma; Armaini, Rosy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13958987

Abstract

This study aims to empirically determine the influence of the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence on the quality of financial reporting. The type of data used in this study is quantitative data obtained through questionnaires. The population in this study consists of Regional Apparatus Organizations (OPD) with a sampling method using saturated sampling. Data analysis was conducted using SPSS version 26. The statistical method used in this study is multiple linear regression. The results indicate that the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence partially have a positive and significant impact on the quality of financial reporting of the Ogan Komering Ilir Regency Government. The implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence simultaneously also have a positive and significant impact on the quality of financial reporting of the Ogan Komering Ilir Regency Government.Keywords: Financial Reporting, SAP, SPI, PTI, Human Resource Competence
Co-Authors Rosy Armaini Sari, Kartika Rachma