Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Utara dengan Penerapan Sistem Pengendalian Intern Pemerintah sebagai Variabel Moderating

Abstract

The objective of the research was to find out the influence of the implementation of government accounting standard, the use of information technology, the role of internal audit,financial administration, and conflict of interest on the financial statement quality of North Sumatera Provincial Government. It was also intended to examine whether the implementation of government internal control system could be used as moderating variable in this research model or not. The research used causality method; it was conducted at the Provincial Government Organi=ation of North Sumatera. The data were gathered by conducting documentation and observation using questionnaire and analyzed by using Partial Least Square {PLS} technique with SmartPLS version 3.0 software program. The result of the research showed that the implementation of government accounting standard, the role of internal audit, financial administration and conflict of interest had positive and significant influence on the financial statement quality of the North Sumatera Provincial Government. Meanwhile, the use of information technology did not have any significant influence on the financial statement quality of the North Sumatera Provincial Government. It was also found that the implementation of SPIP was only able to moderate the influence of the role of internal audit and financial administration on the financial statement quality of the North Sumatera Provincial Government.