Artikel Jurnal Internasional terkait Penerapan SIPD pada Pemerintah Daerah Kabupaten Tojo Una-Una pada Tahun 2022

ABSTRACT

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the  help  of  WarpPLS  software.  The  results  of  this  research  analysis  show  empirical  evidence  that  the implementation of local government information systems on the quality of local government financial reports can  have  a  positive  effect;  on  the  other  hand,  human  resource  competence  can  moderate  the  relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area.  System  information  government  area  own  influence  positive  to  quality  report  finances.  Competence source  Power  man  can  strengthen  influence  connection  between  information systems  government  area  to quality report finance government area.

Keywords: 

financial report, government, information system