THE EFFECT OF UTILIZATION OF REGIONAL FINANCIAL INFORMATION SYSTEMS, COMPETENCY OF HUMAN RESOURCES AND SAP ACCRUAL BASED ON QUALITY OF REGIONAL GOVERNMENT FINANCIAL REPORTS
(Empirical Study on SKPD in Yogyakarta City)
The purpose of this study is to describe the effect of regional financial information systems, human resources, accrual-based government accounting standards on the quality of local government financial reports. This type of research is quantitative descriptive. The population of this research is all employees of the Yogyakarta City government. Sampling method using purposive sampling method. While the tools of analysis used was multiple regression with SPSS program version 16.0.
The results show that the perception of the regional financial information system and accrual-based government accounting standards have a positive effect on the quality of local government financial reporter. While human resources does not affect the quality of local government financial reports.
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