Jurnal Ilmiah Nusantara
Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara

Pengaruh Kompetensi SDM, Penerapan SIPKD, dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah

Fuji Asih (Unknown)
Hilda Kumala Wulandari (Unknown)
Yenny Ernitawati (Unknown)

Article Info

Publish Date
23 Jul 2024

Abstract

This study examines the factors that affect the quality of local government financial reports, such as HR competencies, SIPKD implementation, and the role of internal audit, with a sample of Brebes Regency BPKD employees. Data analysis involved validity, reliability, and classical assumption tests. The results show that the application of SIPKD and the role of internal audit have a positive and significant effect on the quality of government financial reports, while HR competencies have a negative but insignificant effect. Simultaneously, the three factors have a significant effect on the quality of local government financial reports.

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Journal Info
Jurnal Ilmiah Nusantara
Website

Abbrev

jinu

Publisher

CV Kampus Akademik Publising

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

Description

JURNAL ILMIAH NUSANTARA (JINU), adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Kampus Akademik Publising .Jurnal Ilmiah Nusantara ( JINU) merupakan platform publikasi jurnal Karya suatu hasil penelitian orisinil atau tinjauan Pustaka yang ditulis oleh dosen atau ...