The Effect of Technology, Internal Control and Competency on the Quality of Government Financial Reports

Hamdani Hamdani (), Elvira Agustina, Najmi Soraya and Nurmeta Zahwania Az Zahra
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Hamdani Hamdani: Universitas Lambung Mangkurat
Elvira Agustina: Universitas Lambung Mangkurat
Najmi Soraya: Universitas Lambung Mangkurat
Nurmeta Zahwania Az Zahra: Universitas Lambung Mangkurat

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1189-1201 from Springer

Abstract: Abstract This study aims to determine and analyze the effect of information technology (IT) application, internal control system (ICS), and Human Resource (HR) competency on the quality of local government financial reports (LKPD) at Banjarmasin City Regional Government Work Unit (SKPD). The IT application, internal control system, and HR competency are the independent variables in this study. The LKPD’s quality is the study’s dependent variable. This type of research is a quantitative research. The research data was obtained using a questionnaire distributed to financial management staff at SKPD in Banjarmasin City. Purposive sampling was the sample technique used. There were 25 SKPDs in the entire population and there were 75 responders in the sample. The analysis technique used is multiple linear analysis using IBM SPSS Statistics application. The results of this study indicate that the use of IT and ICS affects the quality of LKPD. Meanwhile, the implementation of the regional government information system and the HR competency have no effect on the quality of LKPD.

Keywords: Information Technology; Internal Control; Competency (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_97

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DOI: 10.2991/978-94-6463-758-8_97

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