Determinasi Kualitas Laporan Keuangan Daerah: Peran Teknologi Informasi, Pengendalian Internal, dan Kapasitas SDM
Keywords:
Financial Reporting Quality, Information Technology, Internal Control, HR Capacity, Unqualified Opinion Paradox.Abstract
This study aims to examine the effect of information technology, internal control, and human resource (HR) capacity on the quality of local government financial reports, both partially and simultaneously. This quantitative-causal study was conducted at BPKAD Dompu Regency. Primary data were collected via Likert-scale questionnaires from 40 financial management apparatuses selected through purposive sampling. Data were analyzed using multiple linear regression. Statistical results indicate that information technology, internal control, and HR capacity have a positive and significant effect on financial reporting quality, both partially and simultaneously (R²=59.6%), with HR acting as the most dominant determinant. Practically, these findings recommend local governments to evenly integrate digital upgrades, tighten internal supervision, and consistently provide apparatus training. Future research is suggested to expand cross-regional samples and adopt mixed-methods. The originality of this study uniquely lies in investigating the "unqualified opinion paradox" through a holistic socio-technical framework to fill the literature gap regarding public reporting compliance anomalies.
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