PENGARUH PERSEPSI MENGENAI SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN, DAN KOMPETENSI SDM BIDANG KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH
Daftar Isi:
- The purpose of this study is to determine the effect or perceptions of the Regional working Unit (RWU) on the use of Regional Financial Accounting lnformation System (RFAIS). Internal Control System (ICS). and Human Resource Competence Financial field to quality of financial Statement. In this study the primary data comes from distributing questionaires directly to the RWU Palembang City. The sample in this study using purposive/judgment sampling. The criteria used in selecting the sample of this study are as follows:1 Head of RWU has experience of at least 3 years, 2 Head and staff of finance with experience of at least 3 years, 3. Head and staff of program planning department with minimum 3 years experience , 4 lnternal supervisor who has experience in their field at least 3 years Testing is done by multiple regression analysis The result of the research shows that: 1 Utilization of Regional Financial Accounting Information System does not effect tha Quality of Financial Statements, 2 Internal Control System does not effect the Quality of Financial Statements, 3 Human Resources Competence Finance effects significant to the quality of Financial Statements, 4 Utilization of Regional Financial Accounting Information Systems, Internal Control and Human Resource Cempetency of Financial Filed have a significant effect on Quality of Financial Statement, with influence indicated by Adjusted R Square Value or determination coefficient is equal to 0,928 or 92,8%