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 effortsneed to be appreciated by the local
Government Apparatus. TheGovernment's aim is to improve the reliability of the
quality of the resultingfinancial statements, particularly in terms of asset
management.The selected sample is 141 respondents with purposive samplingtechnique
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 resourcescompetence
have a positive effect on the quality of financial statements.
Keywords: Implementation of
SAKD, Human Resource Competency, Quality of Financial Statement and Organizational
Commitment
Penulis: Mis Widya Andelina, Agus
Hariyanto
Kode Jurnal: jpmanajemendd170430
