AKSIOMA : Jurnal Manajemen
Vol 2 No 1 (2023): AKSIOMA : Jurnal Manajemen [Februari 2023]

DETERMINAN KUALITAS INFORMASI LAPORAN KEUANGAN PEMDA KABUPATEN MALAKA

Susana Purnamasari Baso (Universitas Katolik Widya Mandira)
Kristina Wada Betu (Universitas Katolik Widya Mandira)



Article Info

Publish Date
27 Feb 2023

Abstract

The purpose of this study was to determine the factors that influence the quality of financial reporting information for the local government of Malacca Regency. This is because the quality of financial information will greatly determine decisions and describe the quality of the financial managers themselves. The variables used in this study are human resources, technology utilization, internal control systems and the quality of financial reports. The hypothesis in this study is that human resources, technology utilization and internal control systems have a partial and significant effect on the quality of financial reports. In this study, the questionnaire section was used in the data collection method. The sample in this study amounted to 155 employees within the scope of the Regional Work Unit of the Malacca Regency Government. The results of this study prove that human resources, the use of information technology significantly affect the quality of financial statement information with a significance level of 0.002 and 0.10. Meanwhile, internal control has no effect on the quality of financial reporting information. The contribution of human resource variables, control systems, use of technology to the quality of financial reports is 56.7%.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

AKSIOMA : Jurnal Manajemen merupakan salah satu jurnal publikasi ilmiah yang diterbitkan oleh program studi manajemen dan magister manajemen, Universitas Katolik Widya Mandira Kupang. Tujuan AKSIOMA : Jurnal Manajemen adalah untuk membangun saluran komunikasi yang efektif antara para pemangku ...