Main Article Content
Abstract
Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi, kualitas sumber daya manusia, dan sistem pengendalian internal terhadap kualitas laporan keuangan pada Inspektorat Kabupaten Dompu.
Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Teknik pengambilan sampel yang digunakan adalah sampling jenuh dengan jumlah responden sebanyak 76 pegawai. Data dikumpulkan melalui kuesioner, wawancara, dan observasi, kemudian dianalisis menggunakan regresi linier berganda untuk mengetahui pengaruh parsial dan simultan antar variabel.
Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa secara parsial, penerapan sistem informasi akuntansi tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Sebaliknya, kualitas sumber daya manusia dan sistem pengendalian internal memiliki pengaruh yang signifikan. Secara simultan, ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap kualitas laporan keuangan. Nilai koefisien determinasi menunjukkan bahwa 36,3% variasi dalam kualitas laporan keuangan dijelaskan oleh ketiga variabel, sementara sisanya dijelaskan oleh variabel lain di luar model penelitian ini.
Implikasi: Penelitian ini menekankan pentingnya peningkatan kualitas sumber daya manusia dan penguatan sistem pengendalian internal sebagai langkah strategis dalam meningkatkan kualitas laporan keuangan sektor publik.
Keywords
Article Details

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Aru Bob Mangar, Fanny Monica Anakotta, & Ali Amin Kalau. (2022). Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah di Kabupaten Kepulauan Aru). Conference on Economic and Business Innovation (CEBI), 2(1 SE-Articles Text), 2247–2263. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/209
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Hasanah, S., & Siregar, T. R. (2021). Pengaruh penerapan standar akuntansi pemerintah, sistem informasi akuntansi, sistem pengendalian intern, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan opd di kabupaten labuhanbatu. JAKPI-Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 9(1), 39–47.
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Humairah, K. Al, Irawan, A., Ibrahim, M. B. H., Yendra, Y., & Rasyid, A. (2023). Crafting Effective HRM Strategies for Enhancing Organizational Performance and Employee Engagement. Advances in Human Resource Management Research, 1(3 SE-Articles), 126–136. https://doi.org/10.60079/ahrmr.v1i3.183
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Khairiyah, U., & Dewinda, H. R. (2022). Peran pendidikan karakter dalam mempersiapkan sumber daya manusia yang bermutu. Psyche 165 Journal, 119–124. https://doi.org/10.35134/jpsy165.v15i3.175
Kurniawati, M. (2019). Pengaruh Penerapan Sistem Pengendalian Intern, Penerapan Standar Akuntansi Pemerintahan Dan Penyelesaian Temuan Audit Terhadap Kualitas Laporan Keuangan (Survei pada Perangkat Daerah Pemerintah Kota Bekasi). Universitas Mercu Buana. http://repository.mercubuana.ac.id/id/eprint/53644
Lee, C.-C. (2023). Enhancement of overall business performance and business performance by industry sector of accounting firms: Decisions on the allocation of human resource attributes. Asia Pacific Management Review, 28(4), 420–438. https://doi.org/https://doi.org/10.1016/j.apmrv.2023.01.004
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Malle, B. F. (2023). What are norms, and how is norm compliance regulated? https://doi.org/10.1037/0000342-003
Mardiasmo, M. B. A. (2021). Akuntansi sektor publik-edisi terbaru. Penerbit Andi.
Modo, S. M., Saerang, D. P. E., & Poputra, A. T. (2016). Analisis faktor-faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud). JURNAL RISET AKUNTANSI DAN AUDITING" GOODWILL", 7(2). https://doi.org/10.35800/jjs.v7i2.13550
Monteiro, A. P., Vale, J., Leite, E., & Lis, M. (2024). Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers. International Journal of Accounting Information Systems, 54, 100692. https://doi.org/https://doi.org/10.1016/j.accinf.2024.100692
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