Analisis Determinan Kualitas Laporan Keuangan Satuan Kerja di Wilayah Kerja Kantor Wilayah Kementerian Hukum dan HAM Sumatera Utara

Abstract

Quality financial reports are the responsibility of the government in order to create an accountable government. This study aims to examine and analyze the effect of Human Resource Competence (HR), Government Internal Control System (SPIP), Data Reconciliation, Utilization of Information Technology (IT), and Application of Government Accounting Standards (SAP) on the quality of financial reports. This study uses a type of research with a quantitative approach, where the instrument uses a questionnaire. The sample in this study was 188 respondents. The sampling method in this study was a total sampling of PPSPM, PPK Treasurer, State Property Manager Financial Management, and Goods and Services analyst spread across 59 Regional Office Work Units of the Ministry of Law and Human Rights, North Sumatra. Data is processed using Smart-PLS. The results of the study prove that the Competence of Human Resources (HR), Government Internal Control System (SPIP), Data Reconciliation, Utilization of Information Technology (IT), and Application of Government Accounting Standards (SAP) affect the quality of financial reports. The amount of variability that can be explained by independent variables on the quality of financial reports is 86 %, while the remaining 14 % is influenced by other variables not included in this research model.