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IJSTR >> Volume 7 - Issue 2, February 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Analysis Of Factor Affecting The Quality Of Government Financial Report Bengkalis Regency

[Full Text]

 

AUTHOR(S)

Julita, Susilatri

 

KEYWORDS

Quality of Financial Statement, Quality of Human Resources, Internal Control, Technology Utilization, Application of SAP

 

ABSTRACT

This study aims to determine the effect of Quality Human Resources, Internal Control, Utilization of Technology and Application of SAP on Quality of Financial Statements at the Government of Bengkalis Regency. The dependent variable in this study is the Quality of Financial Statements, while the independent variables are Human Resource Quality, Internal Control, Technology Utilization and Application of SAP. The population in this research is 81 SKPD at Government of Bengkalis Regency. The sampling technique is determined by purposive sampling. Data collection technique is by distributing questionnaires. Data analysis was done with multiple linear regression model with SPSS version 20.00 software The results of this study indicate that the Quality of Human Resources, Internal Control, and Utilization Technology affect the Quality of Financial Statements of Bengkalis Regency Government. While the application of SAP has no effect on the Quality of Financial Statements of Bengkalis Regency Government. The result of the determination coefficient (adjusted R2) test is 0.889. This shows that the Quality of Financial Statement at SKPD Government of Bengkalis Regency influenced by the factor studied equal to 88,9%. While 11.1% is influenced by other factors not observed in this research.

 

REFERENCES

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