The Influence of Human Resource Competence, Implementation of Government Accounting Standards, and Use of Information Technology On The Quality of Local Government Financial Reports (Study on district/city governments in the former Pekalongan Residency)
Keywords:
Competence of Human Resources, Implementation of Government Accounting Standards, Quality of Local Government Financial Reports, Utilization of Information TechnologyAbstract
This study aims to empirically examine the impact of human resource competencies, the application of government accounting standards and human resource competencies on the quality of Banten Provincial Government financial statements and utilization of information technology on the quality of local government financial reports in the ex-Karesidenan Pekalongan. This study used a sample of 100 respondents. The data collection method used a questionnaire, while the data analysis techniques used were descriptive statistical analysis, data quality test, classical assumption test, model fit test, and hypothesis testing using multiple linear regression analysis with the help of SPSS 26. The results showed: (1) human resource competence has a positive effect on the quality of local government financial reports (2) the application of government accounting standards has a positive effect on the quality of local government financial reports (3) the use of information technology has a positive effect on the quality of local government financial reports. This research is a development of previous researchers by adding variables, namely the utilization of information technology.
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Copyright @2023. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium
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