The Effect of Implementation Regional Financial Accounting System, Human Resource Competency and Infrastructure Facilities to the Quality of Financial Report

11 Pages Posted: 19 Jan 2019

See all articles by Kevin Thenikusuma

Kevin Thenikusuma

Atma Jaya Makassar University

Nathasya Muis

Atma Jaya Makassar University, Students

Date Written: January 10, 2019

Abstract

This study aims to analyze the effect of the implementation regional financial accounting system, human resource competency and infrastructure facilities to the quality of financial report at Social Agency Bantaeng Regency, either partially or simultaneously.

This research was conducted at Social Agency Bantaeng Regency Office. The research will be conducted for 3 months. The source of data in this study is a secondary data sourced from information in place of research, scientific journals and books related to the object of research and primary data obtained directly from the respondents or who became the sample in this study. Data analysis in this research use multiple linear regression analysis.

The number of samples used is all employees who amounted to 35 respondents. Data analysis used multiple linear regression analysis by performing partial test (t-test) and simultaneous test (F-test).

The result of the research shows that 1) The Implementation regional financial accounting system has a positive and significant partially effect on the quality of financial report at Social Agency Bantaeng Regency; 2) The human resources competence has a positive and significant partially effect on the quality of financial report at Social Agency Bantaeng Regency; 3) Infrastructure facilities has positive and significant partially effect on the quality of financial report at Social Agency Bantaeng Regency and 4) Implementation regional financial accounting system, human resource competence and infrastructure facilities have positive and significant simultaneously effect on the quality of financial report at Social Agency Bantaeng Regency.

Keywords: Implementation Regional Financial Accounting System, Human Resource Competency, Infrastructure Facilities, Quality of Financial Report

JEL Classification: Accounting

Suggested Citation

Thenikusuma, Kevin and Muis, Nathasya, The Effect of Implementation Regional Financial Accounting System, Human Resource Competency and Infrastructure Facilities to the Quality of Financial Report (January 10, 2019). Available at SSRN: https://ssrn.com/abstract=3313401 or http://dx.doi.org/10.2139/ssrn.3313401

Kevin Thenikusuma (Contact Author)

Atma Jaya Makassar University ( email )

Jl..Tanjung Alang No.23
Makassar, South Sulawesi 90233
Indonesia
085240418592 (Phone)

Nathasya Muis

Atma Jaya Makassar University, Students ( email )

Indonesia

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
370
Abstract Views
1,526
Rank
134,822
PlumX Metrics