The Quality of Information in Government Financial Statements

Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah

Abstract

This study aims to analyze the factors affecting the quality of information in government financial reports. The factors studied include human resource competency, information technology, and internal control. This research is conducted by comparing several similar studies related to the factors influencing the quality of information in government financial reports.

The method of writing this scientific article adopts a qualitative approach and conducts library research. In the process of writing this scientific article, theories and the relationships or impacts between variables are analyzed through sources such as books and journals, accessible both physically in libraries and electronically through Mendeley, Google Scholar, and other online platforms related to this topic. Based on previous research results, it shows that human resource competency has a significant impact on the quality of information in government financial reports, where the lack of human resource competency can affect the misrepresentation of information in local government financial reports. In addition, information technology also plays an important role in improving the quality of information in government financial reports, as the use of information technology is expected to reduce misrepresentation that affects the quality of financial reports. Internal control systems are also found to have a significant effect on the quality of information in government financial reports.

This article is limited to the analysis of available literature to date and does not include experimental research or more in-depth empirical studies. This article is expected to provide valuable insights for parties involved in the preparation of financial reports in the government, especially in placing human resources who understand financial report preparation, enhancing the use of information technology, and internal control systems to improve the quality of information in government financial reports. Although this study is based on a review of existing literature, the integration of these key factors in the context of budget absorption provides a unique contribution to a comprehensive understanding of this topic