Abstract
The problem in this research is that a quality financial report can be in several ways, one of which is the opinion given by the BPK. The government's financial report of Humbang Hasundutan Regency received WTP opinions successively, but in line with the examination, there were still many weaknesses in the internal control system and non-compliance with laws and regulations. The purpose of this study was to determine the effect of human resource competence, the quality of accounting information systems, and internal control systems on the quality of financial reports at the Regional Government Organization of Humbang Hasundutan Regency. There are 29 Humbang Hasundutan OPD offices for this research population. The sampling technique used was saturated sampling, with a research sample of 58 people. Data collection techniques using a questionnaire and data analysis techniques using multiple linear regression with the help of SPSS version 24. Partial test results show that the variabel of human resource competence has a significant positive effect on the quality of local government financial reports. The variabel of quality of the Accounting Information System partially has a significant positive effect on the quality of local government financial reports. The variabel of internal control system has a significant positive effect on the quality of local government financial reports. The test results show that simultaneously the
Published Version
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