Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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The Effect of Technology, Internal Control and Competency on the Quality of Government Financial Reports

Authors
Hamdani Hamdani1, *, Elvira Agustina1, Najmi Soraya1, Nurmeta Zahwania Az Zahra1
1Universitas Lambung Mangkurat, Banjarmasin, Indonesia
*Corresponding author. Email: hamdani.feb@ulm.ac.id
Corresponding Author
Hamdani Hamdani
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_97How to use a DOI?
Keywords
Information Technology; Internal Control; Competency
Abstract

This study aims to determine and analyze the effect of information technology (IT) application, internal control system (ICS), and Human Resource (HR) competency on the quality of local government financial reports (LKPD) at Banjarmasin City Regional Government Work Unit (SKPD). The IT application, internal control system, and HR competency are the independent variables in this study. The LKPD’s quality is the study’s dependent variable. This type of research is a quantitative research. The research data was obtained using a questionnaire distributed to financial management staff at SKPD in Banjarmasin City. Purposive sampling was the sample technique used. There were 25 SKPDs in the entire population and there were 75 responders in the sample. The analysis technique used is multiple linear analysis using IBM SPSS Statistics application. The results of this study indicate that the use of IT and ICS affects the quality of LKPD. Meanwhile, the implementation of the regional government information system and the HR competency have no effect on the quality of LKPD.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_97How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hamdani Hamdani
AU  - Elvira Agustina
AU  - Najmi Soraya
AU  - Nurmeta Zahwania Az Zahra
PY  - 2025
DA  - 2025/07/30
TI  - The Effect of Technology, Internal Control and Competency on the Quality of Government Financial Reports
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1189
EP  - 1201
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_97
DO  - 10.2991/978-94-6463-758-8_97
ID  - Hamdani2025
ER  -