E-JRM
E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01

Analisis Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Daerah

Titian Nurmaulidia (Universitas Islam Malang)
Muhammad Agus Salim (Universitas Islam Malang)
Achmad Agus Priyono (Universitas Islam Malang)



Article Info

Publish Date
13 Feb 2023

Abstract

Abstract Affect the value of regional financial reporting information. Indicator variable Value of Financial Report Information, Quality of Human Resources, Information Technology, Regional financial supervision, internal control system. The data used is primary data, which is obtained by distributing questionnaires by respondents, namely the chief of staff of the accounting/financial administration sub-section. Sampling was done using purposive sampling method. The sample of this study is the criteria for respondents in this study are employees who carry out accounting/financial administration functions at SKPD, which include the head and staff of the regional accounting/financial administration sub-section in Bima Regency. Data analysis used classical assumption test and multiple linear regression. The results of this study indicate that the variable Quality of Human Resources has a positive and significant effect on the Value of Information on Financial Statements in the Bima Regency, Utilization of Information Technology has a positive and significant effect on the Information Value of the Financial Reports in the Bima Regency, Regional Financial Supervision has a positive and significant effect on the Value of Report Information. The regional finance of the bima district, the Inter Control System has a positive and significant effect on the Information Value of the regional financial report of the bima district. Keywords: Value of Financial Report Information, Quality of Human Resources, Information Technology, Regional Financial Supervision, Internal Control System

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Journal Info

Abbrev

jrm

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JRM : Elektronik Jurnal Riset Manajemen merupakan salah satu jurnal publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi Dan Bisnis , Universitas Islam Malang dengan nomor ISSN 2302-6200 yang memiliki fokus keilmuan pada bidang Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya ...