Authors:

Made Putri Ardia Garini, Ni Made Adi Erawati

Abstract:

“This research aims to analyze the factors that affect the quality of the financial statements of the Bangli Regency Government. Data was collected by distributing questionnaires to 25 OPD within the Bangli Regency Government. The method of determining the sample used is purposive sampling, so that 75 people are obtained as samples in this study. The researchers chose multiple linear regression analysis as a technique for analyzing and testing hypotheses. The analysis findings in this research found that human resource competence, government internal control system, organizational commitment, utilization of information technology, and the application of accrual-based government accounting standards have a positive effect on the quality of the Bangli Regency Government’s financial reports. Keywords: Human Resources Competence, Internal Control System, Organizational Commitment, Information Technology, Accrual-Based Government Accounting Standards”

Keywords

Human Resources Competence, Internal Control System, Organizational Commitment, Information Technology, Accrual-Based Government Accounting Standards

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Published

2022-11-26

How To Cite

GARINI, Made Putri Ardia; ERAWATI, Ni Made Adi. Kualitas Laporan Keuangan Pemerintah Daerah.E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3255-3271, nov. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-85975. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2022.v32.i11.p05.

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Issue

Vol 32 No 11 (2022)

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Articles

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