PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Organisasi Perangkat Daerah Provinsi Riau)

Ryan Arista, M Rasuli, Susilatri Susilatri

Abstract


The purpose of this research was to determine (1) Effect of human resource competence to the quality of local government financial statements, (2) Effect of application of financial accounting system to the quality of local government financial statements, (3) Effect of human resources competence with internal control system as a moderating variable to the quality of local government financial statements, and (4) Influence of application of accounting system with internal control system as a moderating variable to the quality of local government financial report. The sample of this research is all Head of Finance, Treasurer and Finance Staff at Local Government Agency of Riau Province. Data were analyze by using multiple regression method. The results showed that the competence of human resources has no effect on the quality of financial statements, while the application of accounting systems have an influence on the quality of financial statements. The results of this study also indicate that the Internal Control System does not moderate the relationship between Human Resource Competence to the quality of financial statements and Application of accounting system to the quality of financial statements.

Keywords : Human Resource Competence, Application of Accounting System, Internal Control System, and Quality of Financial Statement


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