Pengaruh Penatausahaan, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Medan

Abstract

The results of the audit carried out by the BPK on the financial reports of the regional government of Medan City, the BPK still found several problems and irregularities in the process of preparing financial reports, namely the discovery of several weaknesses in the internal control system in preparing financial reports and non-compliance with statutory regulations. Respondents in this study were 124 respondents. Respondents consisted of the Head of the Finance Sub Division, SKPD Treasurer. Based on the results of primary data processing (questionnaire) using multiple linear regression methods, F-test and t-test. It is partially known that administration has a positive effect on the quality of local government financial reports. Partially, the internal control system has a significant positive effect on the quality of local government financial reports. Partially, human resource competency has a significant positive effect on the quality of local government financial reports. Simultaneously, administration, internal control systems and human resource competence have a positive and significant effect on the quality of local government financial reports Medan City.