The Effect of Application of Regional Financial Accounting Systems, Utilization of Information Technology, Internal Control Systems, and Government Accounting Standards on the Quality of Regional Government's Financial Reports with Human Resource Competence as Various Government by Suhantoro, Indah Ayu Lestari, Laili Nur Afif, Scientific Research Journal (Scirj), Volume X, Issue IX, September 2022 Edition

Scirj Volume X, Issue IX, September 2022 Edition
ISSN: 2201-2796

The Effect of Application of Regional Financial Accounting Systems, Utilization of Information Technology, Internal Control Systems, and Government Accounting Standards on the Quality of Regional Government's Financial Reports with Human Resource Competence as Various Government

Suhantoro, Indah Ayu Lestari, Laili Nur Afif

Abstract: This study aims to examine the effect of the application of regional financial accounting systems, the use of information technology, internal control systems, and government accounting standards on the quality of regional financial reports with human resource competence as a moderating variable at BPKAD Semarang City. This study uses a quantitative approach. The data used by researchers in this study is primary data. Sources of data used are the results of filling out questionnaires by respondents. Respondents in this study were employees of the Regional Financial and Asset Management Agency (BPKAD) Semarang City. Of the 120 questionnaires distributed, only 110 were returned and could be processed. The output of this research is the application of regional accounting systems, utilization of information technology, internal control systems, government accounting standards, and human resource competencies that have a positive and significant impact on the quality of regional government financial reports.

Reference this Paper: The Effect of Application of Regional Financial Accounting Systems, Utilization of Information Technology, Internal Control Systems, and Government Accounting Standards on the Quality of Regional Government's Financial Reports with Human Resource Competence as Various Government by Suhantoro, Indah Ayu Lestari, Laili Nur Afif published at: "Scientific Research Journal (Scirj), Volume X, Issue IX, September 2022 Edition, Page 1-9 ".

Search Terms: application of regional financial accounting systems, utilization of information technology, internal control systems, government accounting standards, quality of regional financial reports, competence of human resources

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