Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN LAPORAN PERTANGGUNGJAWABAN TERHADAP KUALITAS LKPD
Author(s) -
Karolina Dahay
Publication year - 2020
Publication title -
keuda: jurnal kajian ekonomi dan keuangan daerah
Language(s) - English
Resource type - Journals
eISSN - 2581-0286
pISSN - 2477-7838
DOI - 10.52062/keuda.v5i2.1286
Subject(s) - government (linguistics) , quality (philosophy) , test (biology) , business , contrast (vision) , regression analysis , local government , accounting , qualitative analysis , statistics , qualitative research , mathematics , computer science , political science , sociology , artificial intelligence , public administration , paleontology , social science , philosophy , linguistics , biology , epistemology
Systems, Information Technology, and Government Accounting Standards. The study used is qualitative and quantitative data. The research used quantitative data analysis: instruments test classical assumption test, and multiple regression analysis. The results show that Human Resources competency and the application of Government Accounting Standards have a significant effect on the quality of local government reports. In contrast, Internal Control System and Information Technology do not have a considerable impact. Together all factors have a significant effect on the quality of LKPDLocal Government Reports.