Abstract
This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.
Highlights
Salah satu upaya konkrit untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan negara adalah penyampaian laporan pertanggungjawaban keuangan pemerintah, yang memenuhi prinsip tepat waktu dan disusun dengan mengikuti standar akuntansi pemerintahan yang telah diterima secara umum
This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru
The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards
Summary
Rancangan Peneltian dilakukan melalui serangkaian tahapan yaitu sampel penelitian akan ditentukan berdasarkan purposive sampling. Kriteria responden yang dituju kemudian diserbarkan kuesioner yang berisi sejumlah pertanyaaan dari keempat variabel penelitian yaitu pemanfaatan teknologi informasi, kompetensi sumber daya manusia, standar akuntansi berbasis akrual, dan kualitas laporan keuangan pemerintah daerah. Data yang terkumpul kemudian dilakukan pengujian yaitu uji validitas dan uji reliabilitas untuk instrumen pertanyaan dan pengujian terhadap hipotesis yang diajukan
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