The Effect of the Application of Government Accounting Standards, Regional Financial Management, Human Resource Competencies, Government Internal Control Systems, and Information Technology Utilization on the Quality of Local Government Financial Statements
Keywords:
Government Accounting Standards, Regional Financial Management, Human Resource Competencies, Government Internal Control System, Information Technology Utilization, Quality of Local Government Financial Statements.Abstract
The objectives of this research are to analyse and determine the impact of the application of government accounting standards, regional financial management, the impact of the capacity of human resources, the impact of the government's system of internal control, and the use of information technology in the local area. Quality of local government financial reports of West Ramping District. This study applies quantitative methods in the form of associative research with causality type. As a result, 1) the application of government accounting standards has a positive and significant impact on the quality of local authority financial statements (LKPD), and the better the application of government accounting standards, the better the quality of LKPD. shown to improve. teeth. 2) Local financial management has a positive and significant impact on the quality of his LKPD, which means that the better the implementation of local financial management, the better the quality of LKPD. 3) HR's competence has a positive and significant impact on his LKPD quality. In other words, the more capable the HR department, the better the quality of LKPD. 4) The government's internal control system has a positive and significant impact on the quality of LKPD. In other words, the better the internal management system, the better the quality of LKPD. 5) Dissemination of information has a positive and significant effect. This means that the better he uses information technology, the better the quality of his LKPD in West Lampung province.
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