Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Determinan Kualitas Laporan Keuangan Pemerintah Daerah

Veny Mufidatus Saffanah (Unknown)
Dwi Suhartini (Unknown)



Article Info

Publish Date
01 Apr 2024

Abstract

This research aims to empirically prove the influence of human resource competence, use of information technology and implementation of the government's internal control system on the quality of local government financial reports. This research is quantitative research with primary data through distributing questionnaires. The population used in this research was all BPPKAD Gresik Regency employees totaling 108 employees. By using the purposive sampling method in selecting the sample, it resulted in 41 employees who met certain criteria. The analysis technique used is Partial Least Square (PLS) using SmartPLS 4.0 software. The research results show that human resource competence, use of information technology and implementation of the government's internal control system are able to improve the quality of local government financial reports.

Copyrights © 2024






Journal Info

Abbrev

alkharaj

Publisher

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...