PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL, DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (SURVEY PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BREBES)
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The purpose of this study is to test and prove empirically the effect of human resource capacity, the application of government accounting standards, utilization of information technology, internal control systems, and financial supervision of the quality of information on financial statements of local governments. The problem in this study is that the quality of local government financial statement information is still not evenly distributed and the level of compliance with laws and regulations regarding local government financial reporting is lacking and existing standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a total sample of 40 SKPD offices, and the determination of samples based on Purposive sampling with the criteria of officials of each SKPD who have the authority to record, compile and report on financial local government. The application used to process data is SPSS 25. The method used is the classic assumption test, hypothesis testing and multiple regression analysis. Based on the analysis conducted, the results show that Human Resource Capacity and the Government's Internal Control System have a positive effect on the Quality of Information on Local Government Financial Statements. Application of SAP, Use of Information Technology, and Financial Supervision does not affect the Quality of Information on Local Government Financial Statements.