DETERMINANT OF VALUE FINANCIAL STATEMENT AS INFORMATION IN SUMBAWA REGENCY GOVERNMENT

Sanapiah Sanapiah, Ni Ketut Surasni, Lukman Effendy

Abstract


This study aims to analyze empirically the effect of the internal control system, the accrual-based government accounting standards, use of information technology, and human resource capacity of the value of financial statement information on the Sumbawa Regency SKPD. This type of research is associative research with a quantitative approach, population in this research were 168 people consisting of SKPD financial management staff. The sampling technique used Proportionate Stratified Random Sampling, Using the formula slovin obtained a sample of 117 people. Analysis of data using multiple linear regression analysis. The research proves that the system of internal control, use of information technology, human resource capacity positively affects the value of financial statement information. The results of this study cannot prove that the application of accrual-based government accounting standards can increase the value of financial statement information. The implications of this study that the increased application of internal control systems, use of information technology, and human resource capacity will be able to help increase the value of financial statement information on the Sumbawa Regency SKPD.

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