Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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The Influence of Human Resource Competency, Internal Control Systems, and Use of Information Technology on Quality of Village Financial Statements

(Survey of Village Government in Gunung Kidul Regency)

Authors
Gustika Wulandari1, *, Bambang Jatmiko2
1Department of Accounting, Faculty of Economy & Business,Universitas Muhammadiyah Yogyakarta, Indonesia
2Department of Accounting, Faculty of Economy & Business,Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding author. Email: gustika.gw@gmail.com
Corresponding Author
Gustika Wulandari
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.022How to use a DOI?
Keywords
Human Resource Competence; Internal Control System, and Utilization of Information Technology; Village Financial Report
Abstract

This study aims to determine: (1) The Effect of Human Resource Competence on Village Financial Reports, (2) Internal Control Systems on Village Financial Reports, and (3) Utilization of Information Technology on the Quality of Village Financial Reports. The research problem includes a corruption case in 2019 in Gunung Kidul Regency with an unqualified (WTP) title and inadequate human resources. This test was carried out using the quality of village financial reports as the dependent variable, the human resource competency variable, the internal control system, and the use of information technology as the independent variable. The method in this research employed a survey method. The sample in this study included 59 village officers in Gunung Kidul Regency. This study used a sampling technique using the purposive sampling method. The type of data used in this study was primary data. The results showed that: (1) The human resources competence has a positive effect on the quality of village financial reports, (2) Internal control systems have a positive effect on the quality of village financial reports, and (3) Utilization of information technology has a positive effect on the quality of village financial reports. This research implies that it is expected to benefit the environment in the Village Government of Gunung Kidul Regency and make a better contribution to the economy in the related public sector accounting, which can affect the quality of financial reports in the Village Government.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.022
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.022How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Gustika Wulandari
AU  - Bambang Jatmiko
PY  - 2022
DA  - 2022/01/13
TI  - The Influence of Human Resource Competency, Internal Control Systems, and Use of Information Technology on Quality of Village Financial Statements
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 158
EP  - 163
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.022
DO  - 10.2991/aebmr.k.211225.022
ID  - Wulandari2022
ER  -