ANALYSIS OF THE MANAGEMENT INFORMATION SYSTEM IMPLEMENTATION OF LOCAL GOVERNMENT ASSET, HUMAN RESOURCES CAPACITY AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON NORTH SUMATRA’S PROVINCIAL GOVERNMENT FINANCIAL STATEMENTS QUALITY

Risa Mutiara, Khaira Amalia Fachrudin, Nisrul Irawati

Abstract


The objective of this study is to analyze the implementation of management information system of local government asset, human resources capacity and government internal control systems on North Sumatra’s provincial government financial statements quality. This type of research is quantitative research which belongs to causal comparative. The population in this study was the organizer of goods in the Government of North Sumatra Province in 49 OPD. This research method used census in which the entire population of this study used as research samples. The results of this study indicate that to some extent, the implementation of local assets management information systems has a positive and significant effect on the quality of financial statements, the capacity of human resources has a positive and significant effect on the quality of financial statements and the government's internal control system has a positive and significant effect on the quality of financial statements. The results of the study simultaneously showed the implementation of local assets management information systems, human resource capacity, and government internal control systems have been cooperatively influential on the quality of the financial statements of the Government of North Sumatra Province.

JEL: G18; G28; G29

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local assets management information system, human resource capacity, government internal control system, financial report quality.

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DOI: http://dx.doi.org/10.46827/ejefr.v0i0.663

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