ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN BULUKUMBA

Abstract

Sitti Fatimah. 2020. Analysis of Factors Affecting the Quality of Financial Statements at the Bulukumba Regency Trade and Industry Office, supervised by Syamsul Alam and Mukhtar Hamzah. This study aims to analyze the effect of human resource competence (HR), Implementation of Government Internal Control Systems (SPIP), Application of Government Accounting Standards (SAP), and Utilization of Information Technology, on the Quality of Financial Statements at the Office of Trade and Industry, Bulukumba Regency. The type of research used in this research is quantitative research and the type of data is primary data obtained from questionnaires that are distributed directly to respondents who are civil servants at the Regency Trade and Industry Service. Determination of the sample through the saturated sample method and obtained a sample of 34 respondents. Data analysis By using multiple linear regression hypothesis testing with t test (partial) and f test (simultaneous) using the SPSS 22 application. The results of the analysis show that Human Resource Competence (HR), Implementation of Government Internal Control Systems (SPIP), Application of Government Accounting Standards (SAP) and Utilization of Information Technology partially and simultaneously have a positive and significant effect on the quality of financial reports at the Office of Trade and Industry, Bulukumba Regency. The Utilization of Information Technology variable is the variable that has the most dominant influence on the quality of financial reports.