Pengaruh Kompetensi Pegawai, Penerapan IT Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah

Abstract

This study is entitled "The Effect of Employee Competency, Application of Information Technology and Internal Control Systems on the Quality of Financial Statements". This study aims to determine the magnitude of the Influence of Employee Competency, Application of Information Technology and Internal Control Systems on the Quality of Financial Statements Registered in Bandung City Government. The research method used is descriptive and verification methods. In this study from Bandung City Government using non-probability sampling techniques from the technique, the authors chose the Field Research technique. The type of data used in this study is primary data using data collection techniques in the form of questionnaires. The data of this study were processed using SPSS version 25 to test classic assumptions, multiple linear regression analysis, data normality, validity test, instrument reliability test, correlation analysis, descriptive analysis, verification analysis, partial and simultaneous hypothesis testing. Employee Competency Utilization, Application of Information Technology, and Internal Control Systems simultaneously had a positive and significant effect on the Quality of Financial Statements of 73.9% while the remaining 26.1% was contributed by other variables not examined. Employee competency has an effect of 16.0%, Application of Information Technology has an effect of 30.1%, Internal Control System has an effect of 27.8%.