DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BOJONEGORO

Abstract

In the era of reform, the management of financial reports continues to improve in order to enhance government governance. The aim of this study is to analyze the determinants of the quality of local government financial reports in Bojonegoro Regency, which include the role of Digital Accounting Systems, Human Resource Competence, and Internal Control Systems. The data used in this study are primary data. The population in this research consists of all financial management officials within the Regional Apparatus Organizations (OPD) in Bojonegoro Regency. The sample was selected using a purposive sampling method, with a total of 118 respondents from 59 OPD’s in Bojonegoro Regency. The analysis technique used in this study was processed using Smart PLS. The results of the study indicate that the Digital Accounting System, Human Resource Competence, and Internal Control System influence the Quality of Local Government Financial Reports in Bojonegoro Regency. This research contributes to the understanding of factors that affect the quality of local government financial reports and is expected to provide recommendations that contribute to improving accountability, OPD performance, and strategic decision-making within the Bojonegoro Regency Government.