Metalia, Mega and Winarningsih, Srihadi and Suharman, Harry and Ritchi, Hamzah and Sembiring, Sari Indah Oktanti The Anticedents of Local Government Financial Report Quality. Proceedings of the First International Conference of Economics, Business & Entrepreneurship. ISSN 2593-7650

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Abstract

This study aims to examine how human resource competencies, mastery of information technology, organizational commitment and the application of internal control affect the quality of financial reports of local governments. This research was conducted at the Regional Government in Sumatra, Banten, DKI Jakarta and West Java. Total observations of 199 local governments. The analysis technique used in this research is Structural Equation Model-SEM based on Linear Structural Relationship-LISREL. The results showed that with a significance level of 5% humanresource competency, mastery of information technology, organizational commitment and the application of internal control have a significant and positive effect on the quality of financial statements.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Mrs Sari Indah Oktanti Sembiring
Date Deposited:	24 May 2021 01:40
Last Modified:	24 May 2021 01:40
URI:	http://repository.lppm.unila.ac.id/id/eprint/30501

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