Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi dan Penatausahaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Authors

  • Muhammad Yusra
  • Nur Afni Yunita
  • Sri Mulyati
  • Rany Gesta Putri Rais
  • Indah Maharani

DOI:

https://doi.org/10.29103/e-mabis.v26i1.1484

Abstract

This study aims to examine the effect of Human Resource Competence, Information Technology, and Regional Financial Administration on the quality of financial reports in the North Aceh Regency Government. This research uses Stakeholder Theory. The population includes heads of departments, financial sub-division heads, and treasurers in 33 SKPKs in North Aceh. Using purposive sampling, 92 respondents were selected. The research uses primary data and multiple linear regression analysis with SPSS 24. The results showed that Human Resource Competence and Information Technology positively and significantly affect financial reporting quality, while Regional Financial Administration has a negative but significant effect.

Keywords : Human Resources Competence, Information Technology, Regional Financial Administration, Quality of Financial Reports

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Published

2025-05-30

Issue

Vol. 26 No. 1 (2025): Mei

Section

Articles

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