Factors Affecting the Quality of Preparation and Delivery of Financial Statements in Work Units Ministry of State/Institutionsin Lampung Province

Abstract

This study aims to analyze and provide empirical evidence of the effect of the quality of the SAIBA application, the quality and quantity of human resources, reward and punishment, facilities and infrastructure, and the performance of the work unit management team on the quality of the preparation and delivery of financial reports at work units of state ministries/institutions in Lampung province. The approach used in this research is a quantitative approach. The sampling method was using purposive sampling. The questionnaire is delivered to 189 Budget User Proxy (KPA) as users of State budget (APBN) funds and person in charge of preparing and delivering work unit financial reports. The data collected was processed using the SmartPLS 3.2.8 program. The results showed 1) The quality of the SAIBA application has a positive and significant effect on the quality of the preparation and delivery of work unit financial reports; 2) The quality and quantity of human resources has a positive and insignificant effect on the quality of the preparation and delivery of work unit financial reports; 3) The quality and quantity of human resources has a positive and significant effect on the performance of the work unit management team; 4) Reward and punishment has a positive and significant effect on the performance of the work unit management team; 5) Reward and punishment has a positive and insignificant effect on the quality of the preparation and delivery of work unit financial reports; 6) Facilities and infrastructure have a positive and significant effect on the quality of the preparation and delivery of work unit financial reports; 7) The performance of the work unit management team has a positive and significant effect on the quality of the preparation and delivery of work unit financial reports.