THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS, HUMAN RESOURCESCOMPETENCE, AND CONTROL SYSTEMSGOVERNMENT INTERNS TO THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL STATEMENTS WITH ACCOUNTABILITY ASVARIABLE INTERVENTION(SURVEY ON OPD OF JAMBI CITY)PENGARUH PENERAPAN SAP, KOMPETENSI SDM DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS DI KOTA JAMBI)

Dwi, Febri S and Sri, Rahayu and WIRALESTARI, WIRALESTARI (2019) THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS, HUMAN RESOURCESCOMPETENCE, AND CONTROL SYSTEMSGOVERNMENT INTERNS TO THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL STATEMENTS WITH ACCOUNTABILITY ASVARIABLE INTERVENTION(SURVEY ON OPD OF JAMBI CITY)PENGARUH PENERAPAN SAP, KOMPETENSI SDM DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS DI KOTA JAMBI). Jurnal Akuntansi & Keuangan UNJA, 4 (3). ISSN 2460-6235

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Abstract

ABSTRACTThis study aims to determine the effect of the application of SAP, HR Competence, Government Internal Control System (SPIP) on the Quality of Financial Reports with Accountability as an intervening variable. The unit of analysis of this research is the Regional Government Organization of Jambi City. The research sample was 64 OPD respondents in Jambi City using purposive sampling method. Data collection is done directly by using a questionnaire containing 59 question items. This study uses data analysis techniques in the form of path analysis (path analysis) with the help of SPSS software. The results showed that the application of SAP and SPIP through Accountability had an effect on the Quality of Financial Statements, while HR Competence through Accountability did not affect the Quality of Financial Statements.Keywords: Implementation SAP, Competency Human Resources, System of Internal Control, Accountabilty, Quality of Financial Reporting.ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh penerapan SAP, Kompetensi SDM, Sistem Pengendalian Intern Pemerintah(SPIP)terhadap Kualitas Laporan Keuangan dengan Akuntabilitas sebagai variabel intervening. Unit analisis penelitian ini pada Oganisasi Perangkat Daerah Kota Jambi.Sampel penelitian sebanyak 64 respondenOPD di Kota Jambi denganmenggunakan metode purposive sampling. Pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner yang berisikan 59 itempertanyaan. Penelitian ini menggunakan teknik analisis data berupa analisis jalur (path analysis)dengan bantuan software SPSS.Hasil penelitian menunjukkan bahwa penerapan SAP dan SPIP melalui Akuntabilitas berpengaruh terhadap Kualitas Laporan Keuangan, sedangkan Kompetensi SDM melalui Akuntabilitas tidak berpengaruh terhadap Kualitas Laporan Keuangan.Kata kunci: Penerapan SAP,Kompetensi SDM, SPIP, Akuntabilitas, Kualitas Laporan Keuangan.

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: Wiralestari
Date Deposited: 19 Mar 2021 05:06
Last Modified: 19 Mar 2021 05:06
URI: https://repository.unja.ac.id/id/eprint/18640

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