Determinan Kualitas Informasi Laporan Keuangan Pemda Kabupaten Malaka

BASO, Susana Purnamasari and BETU, Kristina Wada (2023) Determinan Kualitas Informasi Laporan Keuangan Pemda Kabupaten Malaka. AKSIOMA: Jurnal Manajemen, 2 (1). pp. 67-76. ISSN 2828-0997

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Abstract

The quality of financial reports is one of the problems that is often encountered in government institutions. Responding to these problems, the purpose of this study was to determine the factors that influence the quality of local government financial reporting information in Malacca District. This is because the quality of financial information will greatly determine decisions and describe the quality of the financial manager himself. The method used in this study is a qualitative method by distributing questionnaires to 155 employees within the Malacca District Government Work Unit. The results of this study prove that human resources, the use of information technology have a significant effect on the quality of financial statement information with a significance level of 0.002 and 0.10. Meanwhile, internal control has no effect on the quality of financial reporting information. The contribution of human resource variables, control systems, use of technology to the quality of financial reports is 56.7%.

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