EFFECT OF HUMAN RESOURCES COMPETENCE, THE USE OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL SYSTEM OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTING

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Daryanto, Wiwiek Mardawiyah and Sari, Bianda Puspita and Putri, Michelle Ayu Anggita (2020) EFFECT OF HUMAN RESOURCES COMPETENCE, THE USE OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL SYSTEM OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTING. South East Asia Journal of Contemporary Business, Economics and Law, 21 (2). pp. 1-8. ISSN 2289-1560

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Abstract

The objective of this study is to determine the effect of the competence of human resources, use of information technology, and systems of internal control of the quality of local government financial reporting. The samples of this study were the Local Government Unit (LGU) City of Cirebon. Determination of these samples was using an incidental sampling method. The samples in this study were 55 respondents from 39 Regional Government Organization (RGO) City of Cirebon. The data used in this study are primary data, namely providing questionnaires to each of LGU. The hypothesis testing in this study was using multiple linear analysis programs Statistics Program and Service Solution (SPSS) version 25 and 5% significance level. The results of the partial research on the competence of human resources have a significant effect on the financial quality of local governments with a significance level of 0.039, the use of information technology has a significant effect on the quality of financial reporting of local governments with a significance level of 0.002, and the internal control system has no significant effect on the level of significance of financial reporting quality of local governments with a significance level of 0.157 which is greater than the 0.05 significance level.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Research And Community Empowerment > Journals
Depositing User: Dr. Wiwiek Mardawiyah Daryanto
Date Deposited: 18 Nov 2020 03:55
Last Modified: 21 Dec 2021 04:24
URI: http://repository.ipmi.ac.id/id/eprint/959

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