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This Author published in this journals
All Journal Jurnal Akuntansi Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Yusuf Setiawan
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH Ramdany Ramdany; Yusuf Setiawan
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.294

Abstract

The study aims to determine the effect of the Agency Level Financial Application System (SAKTI), the competence of Human Resources (SDM), Internal Control (PI) on the Quality of Government Financial Reports (KLKP). This study uses a quantitative approach. Data was collected through questionnaires from 92 respondents to the SAKTI application operator at the Directorate General of Treasury's work unit, Ministry of Finance. Data analysis using SmartPLS. The results showed that the implementation of SAKTI and PI had a significant effect on KLKP, while SDM competencies had no effect on KLKP. This research is limited to conduct within the work unit of the Directorate General of Treasury on the island of Java.
Co-Authors Auliya Lathifah Nurhidayati Ramdany Ramdany