The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization)

Muhammad Akbar Adhi Pradana and Eskasari Putri ()
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Muhammad Akbar Adhi Pradana: Muhammadiyah University of Surakarta
Eskasari Putri: Muhammadiyah University of Surakarta

A chapter in Proceedings of the International Colloquium on Business and Economics (ICBE 2022), 2022, pp 221-230 from Springer

Abstract: Abstract Financial reports are a medium for an entity, in this case the local government to account for its financial performance to the public. Local governments must be able to present financial reports that contain quality financial information. This study aims to determine the effect of Human Resource Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports. While the population in this study were employees of Regional Apparatus Organizations (OPD) in Tegal District. The sample in this study were finance and accounting staff at OPD Tegal District. The research object used was 39 OPD, from 100 respondents who were finance and accounting staff at the Regional Apparatus Organization (OPD) of Tegal District. The results of this study prove that the competence of human resources and government accounting systems have no effect on the quality of financial reports. Meanwhile, information technology systems and internal control systems affect the quality of financial reports.

Keywords: Human Resource; Information Technology; Internal Control Systems; Accounting Standards (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-066-4_19

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DOI: 10.2991/978-94-6463-066-4_19

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