The Effectiveness Of Government Accounting Standards, Human Resource Competence, And Internal Control Systems On The Quality Of Financial Reports At West Kalimantan's Regional Offices Of The Ministry Of Law And Human Rights

Rahmadani, Indah (2023) The Effectiveness Of Government Accounting Standards, Human Resource Competence, And Internal Control Systems On The Quality Of Financial Reports At West Kalimantan's Regional Offices Of The Ministry Of Law And Human Rights. Skripsi thesis, Universitas Tanjungpura.

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Abstract

This study aims to determine: the influence of the Implementation of Competency Government Accounting Standards, Human Resources, and Internal Control Systems on the Quality of Financial Reports of Regional Offices of the Ministry of Justice and HA of West Kalimantan. The data collection method in this study used a questionnaire. The number of samples in the study was 50 employees who were directly involved in financial activities and preparation of financial reports; employees who have attended training on preparing accrual-based financial reports or preparing financial statements by applying Government Accounting Standards; and employees who understand Government Accounting Standards and Internal Control Systems using purposive sampling techniques. The validity test used the Pearson product-moment correlation test, while the reliability test used Cronbach alpha. The data analysis technique used is multiple regression analysis. The results of the study show that: (1) Understanding of Government Accounting Standards has a positive effect on the Quality of Financial Statements, as evidenced by correlation value (0.322), adjusted R square (0.085), tcount 2.358 ttable 2.01190 (2) Human Resource Competence has a positive effect on the Quality of Financial Statements, as evidenced by correlation value (0.526), adjusted R square (0.261) and tcount 6.495 ttable 2.01190 (3) Internal Control System has a positive effect on the quality of financial statements, as evidenced by correlation value (0.514), adjusted R square (0.248) and tcount 4.146 ttable 2.01190.

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