ANALISIS DETERMINAN YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA BPKAD KABUPATEN SORONG)

Abstract

This study aims to analyze the determinant factors that affect the quality of financial statements at the Regional Financial and Assets Management Agency (BPKAD) of Sorong Regency. The factors tested in this study include human resource competence, internal control system, and the utilization of information technology. This research is a quantitative study. The population of this study covers all employees at BPKAD Sorong Regency, totaling 55 employees. The sampling technique used was purposive sampling with the criteria of Civil Servants (ASN) or Non-ASN who possess a minimum of Bachelor's degree (S1) education and have worked for at least 2 years, resulting in 46 eligible respondents. Primary data collection was conducted by distributing structured questionnaires using a 1–5 Likert scale. The analysis tool utilized to test the hypothesis was multiple linear regression analysis facilitated by SPSS 21. The results of this study show that human resource competence, internal control system, and information technology have a positive and significant effect partially on the quality of financial statements at BPKAD Sorong Regency. Simultaneously, these three variables contribute 48% to the variation in the quality of financial statements, while the remaining 52% is explained by other variables outside the scope of this study.

Keywords: Quality of Financial Statements, Human Resource Competence, Internal Control System, Information Technology.