Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Desa
Keywords:
Human Resources, Information Technology, Government Accounting Standards, Village Financial Reports, Financial Report QualityAbstract
This study aims to show that human resources, information technology, and compliance with government accounting standard regulations positively and significantly affect the quality of village financial reports in Bongomeme District, Gorontalo Regency. The research method used is quantitative, with primary data sources in questionnaires. The population in this study was 15 villages in Bongomeme Regency, with 3 people in each village, so the number of samples was 45. The data analysis technique used was Multiple Linear Regression Analysis. The results of this study indicate that human resources, information technology, and compliance with government accounting standard regulations significantly affect the quality of village financial reports.References
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