Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal INVOICE : JURNAL ILMU AKUNTANSI
Khairunnas Khairunnas
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD), PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Khairunnas Khairunnas; Teguh Erawati; Anita Primastiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.107 KB) | DOI: 10.26618/inv.v3i2.6049

Abstract

This study aims to examine whether the local financial management information system, internal control, human resource competence and good governance on the quality of regional financial reports at OPD Bima City. This research method uses descriptive qualitative and primary methods using questionnaires. The study took a sample of 60 employees in the Bima City OPD. The data collection technique used purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of a google form questionnaire which was distributed to Bima City OPD employees. The number of questionnaires that were processed were 60 questionnaires. Data were analyzed using multiple linear regression analysis.                The results of this study indicate that the regional financial management information system (sipkd), internal control and human resource competence have a negative effect on the quality of regional financial reports. Meanwhile, good governance has a positive effect on the quality of regional financial reports in the City of Bima.
Co-Authors Anita Primastiwi Teguh Erawati