Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Komitmen Organisasi sebagai Variabel Moderasi di Kota Salatiga

Abstract

Research aims to understand the influence of the application of, regional financial accounting system, human resources and internal control system on the quality of local government financial statements with a commitment organization as moderation in Salatiga Regency. This research using data primary. The samples serve as respondents taken by using the sampling method of proposive. Each population represented 3 respondents is the financial officer, treasurer, and staff treasurer. A questionnaire distributed to 66 respondents, and successfully reassembled with complete answers are obtained from 60 respondents. Analysis data using of multiple regression with the help of software SPSS. The result showed that government accounting system, internal control system, the accounting system are the significant effect on the quality of financial reports to the level of significance < 0,05. While the results of human resources is no effect to the quality of financial reports on the level of significance > 0,05. Regression analysis coefficient of determination (R2) of 0,696 or 69,6% which means that the independent variable in this study could affect the dependent variable, while the rest 30,4% is explained by other variables not included in this study.