Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20

Analysis of Factors That Influence the Quality of Financial Reports at the TPI Belawan Class II Immigration Office

Amanda Naibaho (Universitas Pembangunan Panca Budi, Indonesia)
Dito Aditia Darma Nasution (Universitas Pembangunan Panca Budi, Indonesia)



Article Info

Publish Date
03 May 2024

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.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...