Open AccessFaktor-faktor yang Mempengaruhi Kualitas Penyajian Laporan Keuangan di Lingkungan Pemerintah Kota Padang Panjang
Author(s) -
Popi Fauziati
Publication year - 2020
Publication title -
jshp (jurnal sosial humaniora dan pendidikan)
Language(s) - English
Resource type - Journals
eISSN - 2597-7342
pISSN - 2580-5398
DOI - 10.32487/jshp.v4i2.827
Subject(s) - nonprobability sampling , competence (human resources) , accounting , human resources , audit , business , government (linguistics) , psychology , management , economics , medicine , population , environmental health , social psychology , linguistics , philosophy
This study aims to examine the effect of the adoption of Government Accounting Standards and Human Resource Competencies on the quality of the presentation of the Regional Financial Statements within the Government of Kota Padang Panjang, Sumatera Barat, Indonesia.. The phenomenon is seen from the findings of the goverment auditors on the Padang Panjang Municipal Government Financial Report. In 2016 there were 14 findings that consisting of 8 findings on Compliance and 6 findings on Internal Control Systems, and in 2017 there were 11 findings consisting of 5 findings on Compliance and 6 findings on Internal Control Systems. As well as dealing with Human Resources Competence, there are still employees who are not / less competent, especially in the financial section in each organization. The sampling technique was purposive sampling, with 100 respondents, but only 50 respondents returned their questionnaires. Hypothesis testing using Multiple linear regression analysis with SPSS 16 application tools. The results showed that (1) the Application of Government Accounting Standards has a positive effect on the Quality of the Presentation of Government Financial Statements, (2) Human Resources Competence has a positive effect on the Quality of the Presentation of Government Financial Statements