Pengaruh Sistem Informasi Akuntansi Keuangan Daerah Ketetapan Waktu dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Medan

Abstract

This study aims to determine the effect of accounting information systems, accuracy and competence of human resources on the quality of the Medan City Government's financial statements. The population in this study amounted to 90 SKPD members registered with the Medan City Government, the sample selection in this study used a purposive sample in which the sample had been determined by researchers who were selected all members of the Medan City Government SKPD. the questionnaire data is processed using multiple linear regression and the questionnaire measurement uses a Likert scale. The results of this study alone indicate that the accounting information system, timeliness and competence of human resources have a partial effect on the quality of the financial statements of the Medan City Government. The influence of these three variables is evidenced by the significance number for the accounting information system has a value of 0,000 while for timeliness has a value of 0.044 and for human resource competencies has a value of 0,000 where when the significance value is below 0.05. Likewise simultaneously, these three variables together - affect the quality of financial statements. With a significance level of 0,000.