Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia terhadap Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Simalungun

Abstract

The purpose of this study was to analyze the effect of the implementation of government accounting standards, internal control systems, utilization of information technology, and human resource competence on the improvement of the quality of local government financial statements in Simalungun Regency. This research is a causal associative study. The population in this study consists of 30 Regional Government Organizations in Simalungun Regency. The research sample was determined using purposive sampling methods so that there were 82 respondents that were used as samples. The type of data used in this study is primary data using a questionnaire. The analysis methods used are descriptive statistic, classical assumption tests, multiple linear regression and hypothesis testing. The results of this study showed that partially, the implementation of government accounting standards and the utilization of information technology have a positive and significant effect on the improvement of the quality of local government financial reports, while the internal control system and human resource competence have no effect on the improvement of the quality of local government financial reports. Simultaneously, all independent variables affect the improvement of the quality of local government financial reports in Simalungun Regency.