Pengaruh Sistem Akuntansi Pemerintah Daerah, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Pegunungan Bintang

Irmawati Tangko, Syaikhul Falah, Bill J. C Pangayow

Abstract


The objectives to be achieved by the authors of this study are 1) To examine the effect of the local government accounting system on the quality of financial reports of Pegunungan Bintang District government, 2) To examine the effect of human resource competencies on the quality of the Gunung Bintang regency financial statements, 3 ) To examine the effect of technology utilization on the quality of financial statements of the Pegunungan Bintang District government, and 4) To examine the effect of government accounting systems, human resources and the use of information technology on the financial reporting quality of the Pegunungan Bintang District government.

 

This study uses data collection techniques with questionnaires distributed to respondents. The data analysis method used in this study used multiple linear regression analysis.

 

The results showed that the t-test statistics on the government accounting system (SAP) were 2,776 with a significance level of 0,007. The statistical value of the count test is smaller than the t table (2.776> 1.667) with a significantly smaller than α = 0.05. Human resources (HR) obtained t-test statistics of 2.662 with a significance level of 0.010. The statistical value of the count test is greater than the t table (2.662> 1.667) and also significantly smaller than α = 0.05. The utilization of information technology (PTI) obtained t-test statistics of 2.754 with a significance level of 0.008. The statistic value of the count test is greater than the t table (2.754> 1.667) and also significantly smaller than α = 0.05. The F value of the table at the significance level of 5% (a = 0.05), numerator 3, and denominator 66 is equal to 4.896. The calculated F value based on the results of computer calculations is 37,176. When comparing the F count and F table values, it is known that the calculated F value is greater than the F table value (37,176> 4,896), so that it can be said that the government accounting system, human resources, and the use of information technology simultaneously have a significant effect on report quality regional finance.

 


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DOI: https://doi.org/10.5206/.v2i1.1923

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