The Effect of Employee Competence, Leadership Commitment, and Internal Audit Role on the Quality of State Property Accounting Information
- https://doi.org/10.2991/aer.k.211106.103How to use a DOI?
- Employee competence; leadership commitment; internal audit role; state property; quality of accounting information
The quality of accounting information determines the reliability of an entity’s financial statements. Accounting information is a product that is included in the accounting information system. An important concern for the quality of accounting information in financial statements is accounting studies whose indicators include reliable, relevant, comparable, and understandable information. Several variables are thought to affect the quality of accounting information. In this study, the variables of employee competence, leadership commitment, and internal audit role are tested on the quality of state-owned accounting information. The research method was descriptive quantitative. The population was 31 employees who handled state property from the unit level to the central level and internal auditors who reviewed the administration of state property. The data collection technique used a questionnaire with a Likert scale. The influence model was analyzed using SPSS version 23. The findings depict that employee competence and leadership commitment have no effect on the quality of accounting information for state property. Meanwhile, the role of the internal audit gives a positive and significant effect. From the simultaneous test, the three independent variables, in a positive way, significantly affect the quality of state property accounting information.
- © 2021 The Authors. Published by Atlantis Press International B.V.
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Cite this article
TY - CONF AU - Hastuti AU - Benny Barnas AU - Yanti Rufaedah AU - Wida Oktavia Suciyani AU - Deni Mulyana PY - 2021 DA - 2021/11/23 TI - The Effect of Employee Competence, Leadership Commitment, and Internal Audit Role on the Quality of State Property Accounting Information BT - Proceedings of the 2nd International Seminar of Science and Applied Technology (ISSAT 2021) PB - Atlantis Press SP - 662 EP - 668 SN - 2352-5401 UR - https://doi.org/10.2991/aer.k.211106.103 DO - https://doi.org/10.2991/aer.k.211106.103 ID - 2021 ER -