What Affects The Quality Of Information In Financial Statements?
DOI:
https://doi.org/10.36815/prive.v5i2.2163Keywords:
Competence, control, siskeudes, Financial StatementAbstract
The purpose of this study was to determine whether or not there was an influence of human resource competence, internal control system, and application of village financial system (SISKEUDES) on the quality of information on village government financial reports. The population in this study was 36 Village Governments in Banjarnegara Regency. The purposive sampling method was used for sampling. The sample in this study was obtained from 128 respondents who are village government officials who are involved in managing and making information on village government financial reports. This study uses primary data with a questionnaire method. Researchers conducted the descriptive statistical analysis, data quality tests, and hypothesis testing. The results of the first hypothesis test give the result that the competence of human resources affects the quality of financial statement information. The results of the second hypothesis test give the result that the internal control system affects the quality of financial statement information. The results of the third hypothesis test give the result that the application of the Siskeudes application affects the quality of financial statement information
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