Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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The Effect of Apparatus Competence on the Quality of Local Government Financial Reports with the Utilization of Information Technology as Intervening Variable: Survey on Regional Apparatus Organizations of Donggala Government

Authors
Neni Kasmawati1, *, Ridwan2, Muhammad Din2, Nina Yusnita Yamin2, Rahma Masdar2, Jurana NS2, Saparman3
1Student of Accounting Department, Tadulako University, Palu, Indonesia
2Lecturer in Accounting Department, Tadulako University, Palu, Indonesia
3Lecturer in Accounting Department, College of Economics, Palu, Indonesia
*Corresponding author. Email: neni.nenikasmawati@gmail.com
Corresponding Author
Neni Kasmawati
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.015How to use a DOI?
Keywords
Apparatus Competence; Information Technology; Quality of Financial Reports
Abstract

This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this study were all regional apparatus organizations in Donggala Regency. The respondents were the leaders of the sample. By using purposive sampling, the sample was 44 respondents. The results indicate that the competence of the apparatus has a significant effect on the quality of financial reports through the use of information technology and the apparatus competence has a partial effect on the quality of financial reports.

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 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
10.2991/aebmr.k.220104.015
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.015How 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  - Neni Kasmawati
AU  - Ridwan
AU  - Muhammad Din
AU  - Nina Yusnita Yamin
AU  - Rahma Masdar
AU  - Jurana NS
AU  - Saparman
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Apparatus Competence on the Quality of Local Government Financial Reports with the Utilization of Information Technology as Intervening Variable: Survey on Regional Apparatus Organizations of Donggala Government
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 103
EP  - 108
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.015
DO  - 10.2991/aebmr.k.220104.015
ID  - Kasmawati2022
ER  -