Factors Affecting The Quality ofRegional Financial Statements of Luwu Regency

Safitri, Alya and Caronge, Erniyati and Sultan, Sultan (2026) Factors Affecting The Quality ofRegional Financial Statements of Luwu Regency. Factors Affecting The Quality ofRegional Financial Statements of Luwu Regenc, 5 (4). pp. 684-698. ISSN 2808-263X

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Abstract

Abstract: This study aims to analyze the influence of understanding of Government Accounting Standards (SAP), the use of the Regional Financial Accounting Information System (SIAKD), internal control systems, and human resource competencies on the quality of regional financial statements. This study uses a quantitative approach with a type of causal associative research. The research was conducted at the Regional Finance and Assets Agency (BKAD) of Luwu Regency. The research population is all employees of BKAD Luwu Regency totaling 43 people, which is also used as a sample with saturated sampling techniques. The data used was primary data obtained through a questionnaire with a five-point Likert scale. Data analysis was carried out using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis through t-tests, F tests, and determination coefficients. The results of the study show that the understanding of SAP, the use of SIAKD, internal control systems, and human resource competencies have a positive and significant effect on the quality of regional financial statements. The implications of this study show the importance of improving human resource competence, strengthening SAP understanding, optimizing SIAKD, and strengthening the internal control system to improve the quality of regional financial statements.

Item Type:	Article
Contributors:	Contribution Contributors ID/NIDN/NIDK Teacher Caronge, Erniyanti NIDN0004028105 Teacher Sultan, Sultan NIDN0907019103
Uncontrolled Keywords:	Keywords: Quality of regional Financial statements, Government Accounting Standards
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Alya Alya Safitri
Date Deposited:	15 Jun 2026 07:01
Last Modified:	15 Jun 2026 07:01
URI:	http://repository.umpalopo.ac.id/id/eprint/6388

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