PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract
This research aims to analyze the effect of region financial accounting system, human resource competence, internal control system, and the use of information technology toward financial report quality of local government (empirical study at the regional device work unit of bantul local government of yogyakarta special region). There are 86 respondents in this research. This research uses purposive sampling method. SPSS V23 is used to analyze hypothesis in this research.
Based on the analysis that has been done, it is found that the effect of region financial accounting system, human resource competence, internal control system, and the use of information technology positively toward financial report quality of local government