Open AccessPengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan
Author(s) -
I Gusti Ayu Gita Saraswati,
I Gusti Ayu Nyoman Budiasih
Publication year - 2019
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2019.v27.i03.p23
Subject(s) - nonprobability sampling , competence (human resources) , data collection , internal control , business , corporate governance , population , local government , sample (material) , good governance , business administration , accounting , operations management , management , finance , engineering , statistics , medicine , environmental health , mathematics , political science , economics , public administration , chemistry , audit , chromatography
The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of Denpasar City. nonprobability sampling, which is saturated sampling, is a method of selecting samples used, the sample obtained is 108 respondents. Questionnaire is a data collection method used in this study. Respondents to this research questionnaire were to the head of department, head of the sub-section of finance and treasurer. The analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis it was found that good governance, HR competence and internal control systems had a positive influence on the quality of financial statements.
Keywords: Financial report quality; good governance; human resource competence; internal control system