Jurnal Akuntansi
Vol 10, No 1 (2021): JURNAL AKUNTANSI

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH

Ramdany Ramdany ((Scopus ID : 57215932322) STIE Muhammadiyah Jakarta)
Yusuf Setiawan (Unknown)

Article Info

Publish Date
30 Apr 2021

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.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode ...