FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD KABUPATEN BULELENG

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berpengaruh terhadap kualitas laporan keuangan pemerintah daerah pada SKPD di Kabupaten Buleleng. Faktor-faktor tersebut antara lain kompetensi sumber daya manusia, pemahaman akuntansi, penerapan sistem pengendalian intern, pemanfaatan sistem akuntansi keuangan daerah, penerapan standar akuntansi pemerintahan dan pemanfaatan teknologi informasi. Jenis penelitian merupakan penelitian kuantitatif dengan menggunakan data primer. Teknik pengumpulan data adalah melalui penyebaran kuesioner. Populasi dalam penelitian ini yaitu SKPD se-Kabupaten Buleleng dan tiap SKPD diwakili oleh Kasubag dan staff keuangan sebagai responden. Teknik pengambilan sampel menggunakan purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan software SPSS Statistics 20.0 For Windows. Hasil penelitian menunjukkan (1) kompetensi sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan, (2) pemahaman akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (3) penerapan sistem pengendalian intern berpengaruh positif signifikan terhadap kualitas laporan keuangan (4) pemanfaatan sistem akuntansi keuangan daerah berpengaruh positif signifikan terhadap kualitas laporan keuangan, (5) penerapan standar akuntansi pemerintahan berpengaruh positif signifikan terhadap kualitas laporan keuangan dan (6) pemanfaatan teknologi informasi berpengaruh positif signifikan terhadap kualitas laporan keuangan.
Kata Kunci : Kompetensi Sumber Daya Manusia, Pemahaman Akuntansi, Penerapan Sistem Pengendalian Intern, Pemanfaatan Sistem Akuntansi Keuangan Daerah, Penerapan Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan.

This study aimed at determining the factors affecting the quality of financial statement of regional government on SKPD (Regional Work Unit) of Buleleng Regency. Those factors included competence of human resource, understanding of accounting, application of internal control system, utilization of regional financial accounting system, application of government accounting standard, and utilization of information technology. The type of this research was quantitative research using primary data. The data collection technique was done through the distribution of questionnaires. The population in this research were all SKPD in Buleleng Regency and each SKPD was represented by Kasubag (head of subsection) and financial staff as respondent. The sampling technique used was purposive sampling. The data were analyzed by using multiple linear regression analysis with the help of SPSS Statistics 20.0 For Windows software. The result of the research showed that (1) the competence of human resource had a significant positive effect on the quality of the financial statement, (2) the understanding of accounting had a significant positive effect on the quality of the financial statement, (3) the application of internal control system had a significant positive effect on the quality of the financial statement, (4) the utilization of the regional financial accounting system had a significant positive effect on the quality of the financial statement, (5) the application of government accounting standard had a significant positive effect on the quality of financial statement, and (6) the utilization of information technology had a significant positive effect on the quality of financial statement.
keyword : Human Resource Competence, Understanding of Accounting, Application of Internal Control System, Utilization of Regional Financial Accounting System, Application of Government Accounting Standard, Utilization of Information Technology, and Quality of Financial Statement.