UPI YPTK Journal of Business and Economics
Vol. 6 No. 1 (2021): January 2021

Analysis of Factors Affecting the Value of Local Government Financial Reporting Information

Okta Sandria (Universitas Putra Indonesia YPTK)
Elfiswandi (Universitas Putra Indonesia YPTK)
Yamasitha (Universitas Putra Indonesia YPTK)



Article Info

Publish Date
10 Jul 2021

Abstract

This study aims to analyze the effect of the quality of human resources on the reliability and timeliness of local government financial reporting in Suliki sub-district and the effect of information technology utilization variables on the reliability and timeliness of local government financial reporting in Suliki sub-district. The data used in this study is primary data consisting of 46 samples. This research uses Multiple Linear Regression Analysis method. The results of the analysis show that the variable quality of human resources has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district, the variable of information technology utilization has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district and simultaneously variable independent has a significant positive effect on the dependent variable. This can be seen from the coefficients of each variable and the level of significance.

Copyrights © 2021






Journal Info

Abbrev

jbe

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, ...