Overview

Original Research

FACTORS AFFECTING THE QUALITY OF BUDGET REALIZATION REPORTS AT PARTNERS IN THE SERVICES OFFICE OF THE STATE BUDGET

ABDUL ROHMAN 1, IWAN EFRIANDY 2, CHRISTIAN DAMAR SAGARA SITEPU 3, ANTON INDRA BUDIMAN 4, ABDULLAH 5, and ABDUL BASHIR 6.

Vol 17, No 12 ( 2022 )   |  DOI: 10.5281/zenodo.7498288   |   Author Affiliation: Department of Accounting, Universitas Sriwijaya, South Sumatra, Indonesia 1,2,3,4,5; Department of Development Economics, Universitas Sriwijaya, South Sumatra, Indonesia 6.   |   Licensing: CC 4.0   |   Pg no: 1734-1748   |   To cite: ABDUL ROHMAN, et al., (2022). FACTORS AFFECTING THE QUALITY OF BUDGET REALIZATION REPORTS AT PARTNERS IN THE SERVICES OFFICE OF THE STATE BUDGET. 17(12), 1734–1748. https://doi.org/10.5281/zenodo.7498288   |   Published on: 23-12-2022

Abstract

This study investigates the factors that influence the quality of budget realization reports to partners in the State Treasury Service at the Palembang City representative office. These factors include human resource competence; utilization of information technology; data reconciliation; and financial reporting application. The data for this study is primar with a sample of 60 informants in the finance section of the State Treasury Service representative office in Palembang City. This study method uses a multiple linear regression model. Our findings show that the use of information technology, data reconciliation, and financial reporting applications have a positive and significant impact on the quality of budget realization reports. Meanwhile, the competence of human resources has no significant effect on the quality of budget realization reports.

Keywords

Competency; Information technology; Reconciliation; Financial reporting application; Quality report