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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 3 No. 1 (2018)

DOI
10.52062/keuda.v3i1.714
ISSN
2581-0286, 2477-7838
Published
2018-05-10
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

Collaboration network of the authors

40 authors · 106 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown6
Anthonius H. Citra WijayaAffiliation unknown5
Agustinus SalleAffiliation unknown5
Pascalina V. S SesaAffiliation unknown4
Syaikhul FalahAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Juliana WaromiAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Agustina PairinganAffiliation unknown1
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
kostantina safisaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH  PROVINSI PAPUA</dc:title>
	<dc:creator>Siahaya, Erwin</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Allo Layuk, Paulus K.</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression.

The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements.

Keywords:   Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2018-05-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/714</dc:identifier>
	<dc:identifier>10.52062/keuda.v3i1.714</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 3 No. 1 (2018)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 3 No 1 (2018)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/714/649</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 Jurnal Kajian Ekonomi dan Keuangan Daerah</dc:rights>
</oai_dc:dc>