FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN DESA DI KECAMATAN PAPAR KABUPATEN KEDIRI
Vol. 7 (2022), Articles
Vol. 7 (2022)

FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN DESA DI KECAMATAN PAPAR KABUPATEN KEDIRI

Articles
Published 2022-09-17
Anggie Yuna Suwandari
Universitas Nusantara PGRI Kediri
862-868
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Keywords

Human Resource Capacity
Utilization of Information Technology
Internal Control
Financial Reporting Reliability

How to Cite

Suwandari, A. Y. (2022). FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN DESA DI KECAMATAN PAPAR KABUPATEN KEDIRI. Prosiding Seminar Nasional Manajemen, Ekonomi Dan Akuntansi, 7(1), 862–868. Retrieved from https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/2202
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Abstract

The purpose of this research is to find out whether there is a partial influence between human resources, the use of information technology, and internal control on the reliability of financial reporting in village government in the district of Kediri. And is there a simultaneous influence between human resources, the use of information technology, and internal control on the reliability of financial reporting in the village government in the sub-district of the district of Kediri. In this research method using multiple linear regression. The results of this study partially human resource capacity variables significantly influence the reliability of financial reporting and the variable utilization of information technology and internal control partially does not significantly affect the reliability of financial reporting. For the simultaneous test, namely the capacity of human resources, the use of information technology and internal control simultaneously have a significant effect on the reliability of financial reporting.

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References

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