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Pengaruh Kapasitas Sumber Daya Manusia Dan Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Waropen

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 2 No. 1 (2022) · pp. 1–24

DOI
10.5206/.v2i1.1919
Published
2022-01-27
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study aims to examine the effect of Human Resource Capacity and the Internal Auditor’s Role on the Quality of Local Government Financial Reports. The study was located in Waropen Regency with a total of 34 respondents, who work in the field of finance and accounting, which is related to the preparation of the financial statements. The SPSS application was used as an analytical tool, and causality type of research was used to test the effect of independent variables on dependent so that the assessment uses Multiple Regression analyses. The result of this study indicates that the capacity of human resources and the role of internal auditors simultaneously influence the Quality of Waropen District Financial Reports. In addition, the partial influence of the Capacity of Human Resources has a positive effect on the Quality of Financial Statements. While the role of internal auditors does not affect the Quality of Financial Statements.

Collaboration network of the authors

33 authors · 61 co-authorship links

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Juliana WaromiAffiliation unknown2
Mariolin SanggenafaAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Agustinus SalleAffiliation unknown1
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Yuni NuryaniAffiliation unknown1
Christi Novita LorensaAffiliation unknown1
Krismonika PratiwiAffiliation unknown1
Jhon U BlesiaAffiliation 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/AAA/oai, first harvested 1 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Kapasitas Sumber Daya Manusia Dan Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah  Kabupaten Waropen</dc:title>
	<dc:creator>Bonai, Yulens Frits</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Daat, Sylvia C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effect of Human Resource Capacity and the Internal Auditor’s Role on the Quality of Local Government Financial Reports. The study was located in Waropen Regency with a total of 34 respondents, who work in the field of finance and accounting, which is related to the preparation of the financial statements. The SPSS application was used as an analytical tool, and causality type of research was used to test the effect of independent variables on dependent so that the assessment uses Multiple Regression analyses. The result of this study indicates that the capacity of human resources and the role of internal auditors simultaneously influence the Quality of Waropen District Financial Reports. In addition, the partial influence of the Capacity of Human Resources has a positive effect on the Quality of Financial Statements. While the role of internal auditors does not affect the Quality of Financial Statements.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2022-01-27</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/AAA/article/view/1919</dc:identifier>
	<dc:identifier>10.5206/.v2i1.1919</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 2 No. 1: Mei 2019; 1-24</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 2 No 1: Mei 2019; 1-24</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1919/1466</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>