SENMEA
Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022

FAKTOR- FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA BPKAD KABUPATEN NGANJUK)

Praharsiwi Dewanti, Wika (Unknown)



Article Info

Publish Date
17 Sep 2022

Abstract

The purpose of thiis study is that to analyze how the implementation of the governmennt acccounting standards, iinternal control, and humann resourcee competence on the qualiity of local government financiial reporting at BPKAD. Furthermore, this researrch adopts a quantitatiive approoach using causality investigation research methods. Data analysis is also with traditional hypothesis testing, determinant testing (R2), and hypothesis testing. What is new in the this study is the diifference bettween the research variables and the location of the study. The resultss of this the study are to show SAP can have a significant influence on the qualityy of local government financiial reporting. Partial internal control also has a significant impact on the qualiity of local goverrnment financiial reporting Hr competence that can have a signiificant impact also on the quuality of locall government finanncial reportiing. Furthermore, SAP, innternal controll and HR competence affect the quaality of financial reporting of the regiional governmment of BPKAD Nganjuk Regency.

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Journal Info

Abbrev

senmea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...