Pengaruh Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, dan Audit Internal Terhadap Kulitas Laporan Keuangan Pemerintah Daerah dengan Lingkungan Eksternal Sebagai Variabel Moderating (Studi Empiris pada SKPD Kota Padang Sidimpuan)

Abstract

The purpose of this research is to examine the effect of accounting information systems, the quality of human resources, internal audit on the quality of local goverment financial reports with the external environment as a moderating variable. The research method in this thesis is using quantitative research, with a descriptive approach. The population in this study is the head of the subdivison and treasurer in the Padangsidimpuan City Regional Apparatus Work Unit with the proviso that the respondent concerned has worked for one year at the SKPD, the is aslo a sample in this study totaling 70 redpondents. The data used in this study is primary data collected through direct survey questionnaires. Analysis of the data used is multiple linear regression analysis and moderated regression analysis with absolute difference approach.multiple regression anlysis for the hypothesis of the used of accountig information systems, quality of human resources, and internal audit moderated by the external environment.The results of the study using multiple linear regression analysis showed that the used of accounting information system, the quality of human resources had a positive and significant effect on the quality of local goverment financial report. The analysis of the moderating variable with the absolute difference value approach shows the the external environment is able to moderate the quality of human resources on the quality of local goverment financial reports. However, it is not able to moderate the use of accounting information system on the quality of local goverment financial reports.