Peran Managerial dalam Kualitas Laporan Keuangan Daerah

Sari

Penelitian ini bertujuan untuk menguji pengaruh beberapa variabel seperti Pemahaman sistem akuntansi, pemanfaatan teknologi informasi,  kompetensi sumber daya manusia terhadap Kualitas laporan keuangan daerah. Populasi dalam penelitian ini kepala bidang dan seksi keuangan sebanyak 57 di kantor kabupaten Magelang, dan data yang  diperoleh melalui penyebaran kuesioner (angket), sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi linier berganda.

Hasil penelitian menunjukkan Pemahaman Sistem Akuntansi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, sedangkan Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, serta Kompetensi Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan.

Kata kunci : Pemahaman sistem akuntansi, teknologi informasi,  kompetensi, kualitas laporan keuangan daerah

Abstract

This study aimed to examine the effect of several variables such as understanding of accounting systems, utilization of information technology, human resource competence on the quality of regional financial reports. The population in this study was the head of the financial sector and section at the Magelang district office, and the data obtained through the distribution of questionnaires (questionnaires), while the data processing method used by the researcher was multiple linear regression analysis.

The results showed that the understanding of accounting systems had a positive and significant effect on the quality of financial statements, while the utilization of information technology had a positive and significant effect on the quality of financial statements, and the competence of human resources had a positive and significant effect on the quality of financial statements.

Keywords: Understanding of accounting systems, information technology, competence, quality of regional financial reports