The Quality of Local Government Financial Statement and Its Determinant Factors

DOI

10.2991/aer.k.210121.040How to use a DOI?

Keywords

Human Resources Competency, Implementation of Government Accounting Standard, Internal Control System, Utilization of Information Technology, Quality of Financial Statement

Abstract

This research aims to investigate the influence of human resource competency, implementation of government accounting standard, internal control system, and utilization of information technology towards quality of local government financial statement on OPD in Gunungkidul Regency. The test variables are human resource competency, implementation of government accounting standard, internal control system, and utilization of information technology. The population of this research is OPD in Gunungkidul Regency. The sample of this research included 32 OPD in Gunungkidul Regency with the 113 respondents in total. The respondents are coming from employees that involved in accounting function / financial administration. The data collected through questionnaire and analyzed using multiple linear analysis. The data in this study were tested using SPSS 15.0 software. Based on the analysis that have been made, the results are human resource competency and utilization of information technology significantly influence towards quality of local government financial statement. While, the implementation of government accounting standard and internal control system are not significantly influence towards quality of local government financial statement.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rizal Yaya
AU  - Deanita Chandrasari Nur Pawestri
PY  - 2021
DA  - 2021/01/21
TI  - The Quality of Local Government Financial Statement and Its Determinant Factors
BT  - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
PB  - Atlantis Press
SP  - 291
EP  - 297
SN  - 2352-5428
UR  - https://doi.org/10.2991/aer.k.210121.040
DO  - 10.2991/aer.k.210121.040
ID  - Yaya2021
ER  -