PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

Studi Empirik pada SKPD Kabupaten Demak

Abstract

The purpose of this study is to know the efforts undertaken by the
Government of Demak Regency to obtain unqualified opinion. These efforts
need to be appreciated by the local Government Apparatus. The
Government's aim is to improve the reliability of the quality of the resulting
financial statements, particularly in terms of asset management.
The selected sample is 141 respondents with purposive sampling
technique in Demak Regency. Data were obtained by distributing
questionnaires. The questionnaire returned as many as 138 questionnaires.
Data analysis using Moderated Regression Analysis (MRA) using Progarm
SPSS.
The results showed that the application of local financial
accounting system has a positive effect on the quality of financial statements,
while the competence of human resources negatife affect the quality of
financial statements. Similarly, adding organizational commitment as a
moderating variable, the application of local financial accounting system has
negatife influence on the quality of financial statements and human resources
competence have a positive effect on the quality of financial statements.