ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) PADA DINAS KESEHATAN DI KOTA MEDAN
Keywords:
Leadership, Personnel, Internal Control Systems, Quality of Local Government Financial Statements (LKPD)Abstract
One of the roles of public sector accounting is to enhance the quality of financial reporting. The purpose of this research is to understand the impact of leadership, personnel, and internal control systems on the quality of local government financial statements at the Medan City Health Department. The research method used is quantitative, with data collection carried out through questionnaires. The population and sample size used is 30 people. The data analysis technique applied is multiple linear regression. The research findings indicate that leadership, personnel, and internal control systems have a positive and significant impact on the quality of local government financial statements.
References
Ahmad, A. Y.-O. (2024). Assessment of effects in advances of accounting technologies on quality financial reports in Jordanian public sector. Uncertain Supply Chain Management, 12(1),.
Allisa, S. &. (2023). Peran Akuntabilitas Pada Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Organisasi Sektor Publik. Jurnal EMA, 8(2), 170-178.
Argento, D. &. (2023). Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings? Critical Perspectives on Accounting, 96, 102537.
Dambra, M. E.-T. (2023). The economic consequences of GASB financial statement disclosure. Journal of Accounting and Economics, 75(2-3), 101555.
Han, H. S. (2023). Accounting and auditing with blockchain technology and artificial intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.
Khairan, U. I. (2024). Dampak Penerapan Akuntansi Sektor Publik Dan Akuntabilitas Kinerja Instansi Pemerintah Terhadap Pencegahan Fraud (Studi Kasus Kabupaten Aceh Utara). Jurnal Akuntansi Malikussaleh (JAM), 2(3.
Lennox, C. &. (2022). A review of China-related accounting research in the past 25 years. Journal of Accounting and Economics, 74(2-3), 101539.
Putri, A. N. (2023). Akuntansi Sektor Publik Untuk Mencegah Fraud Pada Sektor Publik Di Era Digital. Jurnal Maneksi (Management Ekonomi Dan Akuntansi), 12(1), 99-102.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal Ekonomi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
