| dc.description.abstract | The purpose of this study is to test and empirically prove the influence of human resource capacity, the
application of government accounting standards, the use of information technology, internal control
systems, and financial supervision on the quality of information on local government financial statements.
The problem in this study is that the quality of information on local government financial reports is still
uneven, and the level of compliance with laws and regulations regarding local government financial reporting
is lacking. The 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 sample of 40 SKPD offices, and the determination of the sample is based on purposive
sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and
reporting of local government finances. The application used to process data in SPSS 25. The method used is
the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study
indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive
effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP,
Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on
Regional Government Financial Statements. | en_US |
