DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract: Preparation and
financial reporting is an obligation that is done for every organization both
private sector and public sector. This is because the financial statements
serve as a benchmark to see if the performance is happening in an institution
can run well and properly. This study was conducted to see the determinant in
creating a higher quality financial statements because one of the requirements
for a financial statement is to have adequate information and can dipahmi for
each user, so that in the preparation of financial statements should be more
attention to several contributing factors. In this study, trying to see what
factors can influence the creation of a higher quality financial statements so
as to facilitate its user. This study uses three factors that are considered to
influence the improvement of the quality of the financial statements of the
competence of local government human resources, utilization of information
technology, as well as the internal control system within the organization which
will then be processed with the help of statistical programs in the form
SmsrtPLS. After testing the analysis of the three factors used in this study by
using analytical tools SmartPLS result that the competence of human resources
has a positive and significant impact on the quality of financial reports of
local government, it can be seen from the value of t obtained which is equal to
5, 254,386. So it may be indicated that the greater the competence of an
employee can impact the quality of financial reporting. As for the use of
information technology factors also influence a positive and significant impact
on improving the quality of local government financial statements which can be
seen from the value t obtained which is equal to 2.201480. As for the internal
control system has no effect on the quality of government financial statements
it can be seen from the values obtained by 0.977357. And the third factor to
use significant benchmark by 1.96.
Penulis: indra kurniawan
Kode Jurnal: jpmanajemendd161003
