The Effect of Employee Competence, Leadership Commitment, and Internal Audit Role on the Quality of State Property Accounting Information

DOI

10.2991/aer.k.211106.103How to use a DOI?

Keywords

Employee competence; leadership commitment; internal audit role; state property; quality of accounting information

Abstract

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.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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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  - 10.2991/aer.k.211106.103
ID  - 2021
ER  -