Influence of human resources, government internal control system, and information technology utilization on financial statement quality of Bengkulu city government’s / Dri Asmawanti S ...[et al.]

-, Dri Asmawanti S and -, Shinta Juliana and -, Baihaqi and -, Nila Aprila (2019) Influence of human resources, government internal control system, and information technology utilization on financial statement quality of Bengkulu city government’s / Dri Asmawanti S ...[et al.]. In: The 6th International Accounting & Business Conference 2019. Secretariat of IABC 2019, 6th . UiTM Cawangan Johor, Segamat, Johor, p. 62.
Identification Number (DOI): IABC2019-043
Abstract

The aim of this study was to determine the influence of human resources, government internal control system, and information technology utilization on the quality of financial statements in Bengkulu City regional government. The population used in this study were all Regional Organizations Apparatus (OPD) of Bengkulu City and the census method was applied for sampling. Primary data
used were obtained by distributing questionnaires to each OPD and the research was conducted through the application of a quantitative approach. The results showed human resources, government internal control system, and the information technology utilization have a positive influence on the quality of Bengkulu City regional government’s financial statements.

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