Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah Dan Audit Keuangan Daerah Terhadap Kualitas Laporan Keuangan

Abstract

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.

Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi Terhadap Kualitas Laporan Keuangan Desa Pada Pemerintahan Desa Di Kecamatan Klari Kabupaten Karawang

“…Dengan demikian, ini dapat membantu mencegah adanya kecurangan pada lembaga pemerintah (Sholihah et al 2020). Hasil penelitian ini selaras dengan hasil Penelitian yang dilakukan oleh (Umar et al 2018), (Khoer and Atnawi 2022), (Lesmana 2021) dan (Nilamsari et al 2021) dan (Agustiawan et al 2021) Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.…”