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All Journal Global Financial Accounting Journal JFRES: Journal of Fiscal And Regional Economy Studies Jurnal Ilmu Ekonomi
Marcus R. Maspaitella
Universitas Papua
Economics, Econometrics & Finance Social Sciences

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Journal : Global Financial Accounting Journal

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The Quality of Local Government Financial Report Marcus R. Maspaitella; Mona Permatasari Mokodompit
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6493

Abstract

Purpose - This study aims to analyze the influence of human resource competence, regional financial accounting information system, use of information technology and government internal control systems on the quality of local government financial report at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency. Research Method - The research data was collected by giving questionnaires to the employees at BPKAD office of Manokwari regency who carry out tasks in the accounting and finance functions. The data was then analyzed using multiple linear regression analysis. Findings - The results showed only the government internal control system factor that have influence on the quality of local government financial reports of BPKAD of Manokwari regency. Implication - This study provides information that can be used as a consideration in making policies in order to improve the quality of locel government financial report by the local government in Manokwari Regency, particulary BPKAD.
Co-Authors Ardha Puspita Sari Arief S. Zonggonau Danny Waimbo Framintolia Kaiway Henry A. Setiawan Ketysia Imelda Tewernussa Lillyani M. Orisu Lubna Mustamir Ludia T. Wambrauw Makaria Mayoni Mona Permatasari Mokodompit Mus Mualim Rahel Y. Tiwery Rizza Siwalette Rully N. Wurarah Rumas Alma Yap Siti Aisah Bauw Stenly Andry Ririhena Suryani Goga Yuyun P. Rahayu