Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, Sistem Akuntansi Keuangan Daerah, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Kota Medan)

Abstract

This research aims to determine the influence of Human Resource Competency, Implementation of Government Accounting Standards, Regional Financial Accounting Systems, Use of Information Technology and Internal Control Systems on the Quality of Regional Government Financial Reports and to find out how big this relationship is, both partially and simultaneously. This research was conducted at the Medan City OPD.The methods in this thesis are data quality testing, descriptive statistical analysis, classical assumption testing and hypothesis testing. Data was taken from questionnaires distributed to respondents. The variables in this research are the independent variables Human Resource Competency (X1), Government Accounting Standards (X2), Regional Financial Accounting System (X3), Use of Information Technology (X4) and Internal Control System (X5) while the dependent variable is the Quality of Financial Reports Regional Government (Y). Data were analyzed using multiple linear regression analysis (multiple regret).The results of the research show that the variables Human Resource Competency, Implementation of Government Accounting Standards, Regional Financial Accounting Systems, Information Technology and Internal Control Systems have a significant positive influence on the Quality of Regional Government Financial Reports. The R Square value is 0.865, which shows that the independent variable is able to explain the variable Quality of Regional Government Financial Reports by 86.5% and the remaining 13.5% is explained by other variables outside the research model.