PENGARUH KOMPETENSI SDM, PENERAPAN SAP, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah, pengaruh penerapan standar akuntansi pemerintahan terhadap kualitas laporan keuangan daerah, pengaruh sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah, dan untuk mengetahui pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi pemerintahan, dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah. Penelitian ini termasuk dalam penelitian kuantitatif. Sampel ditentukan dengan teknik purposive sampling dan penentuan sampel untuk setiap SKPD menggunakan metode proporsional. Sampel dalam penelitian ini sebanyak 195. Analisis data menggunakan regresi berganda dengan bantuan software SPSS V19. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah, penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah, sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah, dan kompetensi sumber daya manusia, penerapan standar akuntansi pemerintahan, sistem akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan.
Kata Kunci : Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan Daerah, Sistem Akuntansi Keuangan Daerah, Standar akuntansi Pemerintahan.

This study was aimed at finding out the effect of human resource competency on quality of region’s financial report, the effect of application of government accounting standard on quality of region’s financial report, the effect of region’s financial accounting system on quality of region’s financial report, and to find out the effect of human resource competency, application of government accounting standard, and region’s financial accounting system on quality of region’s financial report. This study belongs to quantitative research. The sample was determined by purposive sampling technique and sample determination for each SKPD was done by using proportional method. The sample size in this study was 195. The results showed that human resource competency had a positive and significant effect on quality of region’s financial report, application of government accounting standard had a positive and significant effect on quality of region’s financial report, region’s financial system had a positive and significant effect The results showed that the competence of human resources is positive and significant effect on the quality of regions financial statements, the application of government accounting standards is positive and significant effect on the quality of regions financial statements, regions financial accounting systems is positive and significant effect on the quality of regions financial statements, and competencies humans, the application of government accounting standards, regions financial accounting system have a significant effect on the quality of regional statements.
keyword : Government Accounting Standard, Human Resource Competency, Quality Of Region’s Financial Report, Region’s Financial Accounting System.