EAS Publisher | The Effect of Human Resource Competence, Internal Auditor Role, Utilization of Information Technology and Application of Financial Accounting System on Formation Value of Regional Government Financial Reporting (A Study of the Regional Government Work Unit (SKPD), Aceh Province, Indonesia)

The Effect of Human Resource Competence, Internal Auditor Role, Utilization of Information Technology and Application of Financial Accounting System on Formation Value of Regional Government Financial Reporting (A Study of the Regional Government Work Unit (SKPD), Aceh Province, Indonesia)

DOI : https://doi.org/10.36349/EASJEBM.2020.v03i05.007

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This study aims to examine the influence of human resource competencies, the role of internal auditors, the utilization of information technology and the application of the financial accounting system to the value of financial reporting information in the district government of East Aceh. The populations in this study were all regional work units within the East Aceh District Government, while the respondents were the head of the SKPD, the head of the accounting department and accounting staff, with total 66 respondents. This study uses primary data obtained from respondents through questionnaires. The method of analysis uses multiple linear regression analysis. The results of this study show that simultaneously the competence of human resources, the role of internal auditors, the utilization of information technology and the application of financial accounting systems affect the value of financial reporting information.

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