Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah)
Author(s) -
Ikang Murapi
Publication year - 2017
Publication title -
infestasi/infestasi
Language(s) - English
Resource type - Journals
eISSN - 2460-8505
pISSN - 0216-9517
DOI - 10.21107/infestasi.v12i2.2764
Subject(s) - business administration , local government , government (linguistics) , business , statistical significance , accounting , statistics , mathematics , political science , public administration , linguistics , philosophy
This study was conducted to determine the factors that affect the informatioan quality of local government financial reports. Collecting data this study used a questionnaire survey. The data collected is then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiple linear regression analysis. Results of hypothesis testing is the implementation of the Regional Financial Accounting System, Utilization of Information Technology and Internal Control System The government has a positive and significant impact on Information Quality of Local Government Financial Statements, but do not be influenced by the Human Resource Competency.