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ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 7 No. 3 (2023)

DOI
10.52062/keuda.v7i3.2496
ISSN
2581-0286, 2477-7838
Published
2023-02-02
Publisher
Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.Â

Collaboration network of the authors

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

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  • Cenderawasih University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Bill J.C PangayowCenderawasih University6
Agustinus SalleCenderawasih University4
Meinarni AsnawiCenderawasih University4
Kurniawan PatmaCenderawasih University3
Arius A. KambuCenderawasih University3
Ulfah Rizky MusliminCenderawasih University2
Siti RofingatunCenderawasih University2
Adolf Z. D. SiahayCenderawasih University2
Yohanes C. SeralurinCenderawasih University2
Anthonius H. Citra WijayaCenderawasih University2
Pascalina Van Sweet SesaCenderawasih University2
Mariolin A. SanggenafaCenderawasih University1
Rachmad Putra RamadhanCenderawasih University1
Stevani Veronica M. IreeuwAffiliation unknown1
Andika RanteCenderawasih University1
Alberth D. RupangCenderawasih University1
Derwin Juan SagrimCenderawasih University1
Tirsa RanteCenderawasih University1
Yohanes Baptista Tupen EbangCenderawasih University1
Sandi Rendy TumundoCenderawasih University1
Hastutie Noor AndriantiAffiliation unknown1
Ike Nur IriantiCenderawasih University1
Dian Junita DewiCenderawasih University1
Andra Galang NugrahaCenderawasih University1
Taufik MaulidCenderawasih University1
Bill J.C PangayouwCenderawasih University1
Cornelia Desiani MataniAffiliation unknown1
Karlin Novyandi NumberiCenderawasih University1
Nur Annisa Idul FitriCenderawasih University1
Rudiawie LarasatiCenderawasih University1
Muhammad Imran KalamCenderawasih University1
Hanum Hadharoh NakiyaCenderawasih University1
Elia Madatu TandililingCenderawasih University1
Esti Diah PuspitasariCenderawasih University1
Desy I. HalukCenderawasih University1
Quincy F. KambuayaCenderawasih University1
Asrida AsridaAffiliation 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 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA</dc:title>
	<dc:creator>Maniani, Onis</dc:creator>
	<dc:creator>Allo Layuk, Paulus K</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management. </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2023-02-02</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/2496</dc:identifier>
	<dc:identifier>10.52062/keuda.v7i3.2496</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 7 No. 3 (2022)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 7 No 3 (2022)</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/2496/2127</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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