Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

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The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization)

Authors
Muhammad Akbar Adhi Pradana1, Eskasari Putri1, *
1Muhammadiyah University of Surakarta, Surakarta, Indonesia
*Corresponding author. Email: ep122@ums.ac.id
Corresponding Author
Eskasari Putri
Available Online 26 December 2022.
DOI
10.2991/978-94-6463-066-4_19How to use a DOI?
Keywords
Human Resource; Information Technology; Internal Control Systems; Accounting Standards
Abstract

Financial reports are a medium for an entity, in this case the local government to account for its financial performance to the public. Local governments must be able to present financial reports that contain quality financial information. This study aims to determine the effect of Human Resource Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports. While the population in this study were employees of Regional Apparatus Organizations (OPD) in Tegal District. The sample in this study were finance and accounting staff at OPD Tegal District. The research object used was 39 OPD, from 100 respondents who were finance and accounting staff at the Regional Apparatus Organization (OPD) of Tegal District. The results of this study prove that the competence of human resources and government accounting systems have no effect on the quality of financial reports. Meanwhile, information technology systems and internal control systems affect the quality of financial reports.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2022
ISBN
978-94-6463-066-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-066-4_19How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Akbar Adhi Pradana
AU  - Eskasari Putri
PY  - 2022
DA  - 2022/12/26
TI  - The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization)
BT  - Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
PB  - Atlantis Press
SP  - 221
EP  - 230
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-066-4_19
DO  - 10.2991/978-94-6463-066-4_19
ID  - Pradana2022
ER  -