The impact of government internal control system (SPIP) and human resources competence on the quality of regional government financial reports (case study on OPD Jember regency)
Fauziyah Azzahro, Taufik Kurrohman and Muhammad Miqdad
Governance is one of the measuring points of a country's success for the welfare of its people, for this reason, good quality financial reports are needed to realize this goal. thus this study measures the influence of HR competence and the influence of the government's internal control system on the financial reports of the Jember district government. The participants in this study were financial industry workers sector at the OPD of Jember Regency and the sample in this study was 25 OPD with 100 respondents. Purposive sampling was the method employed for sampling in this investigation, namely information taken from sources that were deliberately selected based on criteria determined by the researcher. This study directly visits the Jember Regency OPD to collect primary data. The measurement in this study employs a Likert scale with four options of scales that have a gradation from strong disagreement to strong agreement. The t-test, the coefficient of determination test, and the t-test were utilized in this study's data analysis along with other descriptive analytic techniques, data quality tests, traditional assumption testing, and hypothesis tests with multiple linear regression techniques. The research shows that the competence of HR and SPIP has a considerable impact on the Jember district government's financial reports' quality.
Fauziyah Azzahro, Taufik Kurrohman, Muhammad Miqdad. The impact of government internal control system (SPIP) and human resources competence on the quality of regional government financial reports (case study on OPD Jember regency). Int J Res Finance Manage 2023;6(2):23-32. DOI: 10.33545/26175754.2023.v6.i2a.240