Faktor-FaktorTerhadap Kualitas Laporan Dana BOP Taman Kanak-Kanak di Kecamatan Sungai Beduk

Abstract

This study aims to determine the effect of Human Resources Competence, Control System and Utilization of Information Technology on the quality of Kindergarten BOP Fund Reports in Sei Beduk District. The sample was selected using the Purposive sampling method and the number of samples used was 112 respondents. The data was processed using the SPSS data processing application version 25. The results of this study indicate that Human Resources have an influence and Utilization of Information Technology has a significant positive influence on the quality of the Education Operational Assistance (BOP) fund financial report while the Internal Control System does not have a significant influence on the quality of the Education Operational Assistance (BOP) fund financial report. The implication of this study is the need for adequate human resources to operate information technology so that the reporting of Education Operational Assistance funds can be effective and efficient and guaranteed.