PENGARUH PEMAHAMAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) (Studi Kasus Pada Kantor BKAD Kota Malang)

Abstract

This study was conducted to determine the effect of understanding accounting information systems, utilization of accounting information systems and human resource competencies on the quality of local government financial reports (LKPD). The method used is explanatory research, which is a research method that intends to explain the position of the variables studied and the influence between one variable and another, and the source of the data used is primary data, namely by distributing likert-scale questionnaires to employees of the Malang City BKAD Office. The collection used a purposive sampling method. The results of this study are the variables of Understanding Accounting Information Systems, Utilization of Accounting Information Systems, and Human Resource Competencies have a simultaneous and partial effect on the Quality of Local Government Financial Reports (LKPD).

 

Keywords: The Influence of Understanding Accounting Information Systems, Utilization of Accounting Information Systems, and Human Resource Competence, and Quality of Local Government Financial Reports (LGFR).