THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM APPLICATIONS (SISKEUDES), AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL STATEMENTS WITH RESOURCES COMPETENCE HUMANS AS VARIABLES MODERATOR (Case Study of Village Government in Sukodadi District) Lamonga

Authors

  • Annita Mahmudah Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Indonesia
  • Aranta Prista Dilasari Fakultas Ekonomi dan Bisnis, Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan, Jawa Timur, Indonesia
  • Ayu Dwi Susanti Fakultas Ekonomi dan Bisnis, Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan, Jawa Timur, Indonesia

Keywords:

Village Financial System Application (Siskeudes), Internal Control System, Financial Report Quality, Human Resource Competence

Abstract

This study aims to determine the effect of the Village Financial System Application (Siskeudes), Internal Control System, on the Quality of Financial Reports moderated by Human Resource Competence. The object of this research is the villages in Sukodadi District, Lamongan Regency. The research sample was 10 villages with village heads, village secretaries, and village treasurers/village finance heads as respondents. This research uses quantitative methods with primary data collection, namely questionnaires. Sampling using purposive sampling. Based on the process of distributing questionnaires, a sample of 30 respondents was obtained. The data of this study were analyzed using Moderated Regression Analysis (MRA) using the SPSS Version 26 software application. The results showed that human resource competence did not moderate the effect of village financial system applications, or the influence of the internal control system on the quality of village government financial reports. While the application of the village financial system and the Internal Control System have a significant effect on the Quality of the Village Government Financial Reports.

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Published

2022-08-15

How to Cite

Mahmudah, A. ., Dilasari, A. P. ., & Susanti, A. D. . (2022). THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM APPLICATIONS (SISKEUDES), AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL STATEMENTS WITH RESOURCES COMPETENCE HUMANS AS VARIABLES MODERATOR (Case Study of Village Government in Sukodadi District) Lamonga. International Conference On Economics Business Management And Accounting (ICOEMA), 1, 1133-1147. Retrieved from https://conference.untag-sby.ac.id/index.php/icoema/article/view/2244

Issue

Vol. 1 (2022): ICOEMA 2022

Section

Articles