ABSTRAK
Penelitian ini bertujuan menganalisis pengaruh penerapan Standar Akuntansi Pemerintahan, kompetensi sumber daya manusia, penerapan Sistem Pengendalian Intern Pemerintah, pemanfaatan teknologi informasi, kepatuhan terhadap peraturan perundang-undangan, dan komitmen Pengguna Anggaran sebagai variabel moderating terhadap kualitas laporan keuangan pada Pemerintah Kabupaten Serdang Bedagai. Jenis penelitian adalah penelitian kausal yang menggunakan data primer dengan kuesioner. Populasi penelitian sebanyak 90 responden dan diolah sebanyak 72 responden, semua populasi dijadikan sampel penelitian. Analisis data yang digunakan regresi linear berganda dan uji residual digunakan menguji variabel moderating. Hasil penelitian menunjukkan secara serempak, pengaruh penerapan Standar Akuntansi Pemerintahan, kompetensi sumber daya manusia, penerapan Sistem Pengendalian Intern Pemerintah, pemanfaatan teknologi informasi, dan kepatuhan terhadap peraturan perundang-undangan berpengaruh signifikan terhadap kualitas laporan keuangan. Secara parsial, pengaruh penerapan Sistem Pengendalian Intern Pemerintah, pemanfaatan teknologi informasi, dan kepatuhan terhadap peraturan perundang-undangan berpengaruh positif signifikan terhadap kualitas laporan keuangan. Penerapan Standar Akuntansi Pemerintahan dan kompetensi sumber daya manusia berpengaruh positif tidak signifikan terhadap kualitas laporan keuangan. Komitmen Pengguna Anggaran dapat memoderasi hubungan penerapan Standar Akuntansi Pemerintahan, kompetensi sumber daya manusia, penerapan Sistem Pengendalian Intern Pemerintah, pemanfaatan teknologi informasi, dan kepatuhan terhadap peraturan perundang-undangan dengan kualitas laporan keuangan.
Kata kunci: Kualitas laporan keuangan, penerapan Standar Akuntansi Pemerintahan, kompetensi sumber daya manusia, penerapan Sistem Pengendalian Intern Pemerintah, pemanfaatan teknologi informasi, kepatuhan terhadap peraturan perundang-undangan, dan komitmen Pengguna Anggaran
ABSTRACT
The objective of the study was to analyze the influence of the application of Government Accounting Standard, Human Resources Competence, application of Government Internal Controlling System, information technology, compliance with legal provisions, and commitment of Budget Users as moderating variable on the quality of financial statement in Serdang Bedagai District Government. The study used causal method, using primary data with questionnaires. There were 90 respondents, but only 72 of them were processed. The whole population was used as the samples. The data were analyzed by using linear regression analysis and residual test for testing moderating variable. The results of the research showed that, simultaneously, the influence of the application of Government Accounting Standard, Human Resources Competence, application of Government Internal Controlling System, information technology, and compliance with legal provisions had significant influence on the quality of financial statement. Partially, the influence of the application of Government Internal Controlling System, information technology, and compliance with legal provisions had positive and significant on the quality of financial statement. The application of Government Accounting Standard and Human Resources Competence had positive but not significant influence on the quality of financial statement. Commitment of Budget Users could moderate the correlation of the influence of the application of Government Accounting Standard, Human Resources Competence, application of Government Internal Controlling System, information technology, and compliance with legal provisions with the quality of financial statement.
Keywords: Quality of financial statement, application of Government Accounting Standard, Human Resources Competence, application of Government Internal Controlling System, information technology, compliance with legal provisions, and commitment of Budget Users.
