Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah Kabupaten Jember

Khoirunisa, Nurulita and Ahmad, Arisona (2022) Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah Kabupaten Jember. Jurnal Akuntansi Terapan dan Bisnis, 2 (1). pp. 82-91. ISSN 2807-243X

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Abstract

This study aims to analyze the effect of implementing Government Accounting Standards, human resource competence, internal control, and utilization of information technology on the financial reports quality in regional government organizations of Jember Regency. This study uses quantitative methods with research instruments in the form of questionnaires. The data analysis technique used is multiple linear regression analysis using SPSS. Tests were carried out on the variables of the Government Accounting Standards implementation (X1), human resource competence (X2), internal control (X3), information technology utilization (X4) and financial reports quality (Y). The results of this study indicate that government accounting standards implementation and information technology utilization have a significant positive effect on financial reports quality, while human resources competence and internal control have an insignificant effect on the quality of financial reports in regional government organizations in Jember Regency.

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