Tag Archive for: Performance Characteristics.

Budget, and can be used as a pratical guide fro every policy maker in managing the budget. The purpose of this study was to determine the effect of SKPD performance, education level, human resource competence and information tecnology utilization on the quality of financial report. The population in this study were all regional devices totaling 45 (forty-five) SKPD (Reginal Work Units) in Simeulue Regency with a total of 180 (one hundred and eighty) respndents used in this study using a sample of Budget Users (PA), Commitment Making Officers (PPK), Technical Implementation Officers of Activities (PPTK), and Expenditure Treasurers as Research Smaples. Data analysis in this study used multiple linear regression which was prosessed with the SPSS program. The results showed that the influence of SKPD performance, education level, human resource competence and utilization of information technology had a positive and significant effect on the quality of regional financial reports. Human Resource Competencies Positively Affect the Quality of Regional Apparatus Financial Reports, Utilization of Information Technology Positively Affects the Quality of Regional Apparatus Financial Reports in Simeulue Regency. The implications of the results of this study are expected to be an evaluation material for policy makers in improving the Quality of Regional Financial Reports, and can be used as practical guidelines for every policy maker in financial reports.