The Effect Of Human Resources Competency And The Implementation Of The Regional Financial Accounting System Toward The Regional Financial Statement Quality (At The Regional Financial Unit In Salatiga City)

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kompetensi sumber daya manusia dan penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah. Peneliti menggunakan analisis regresi berganda. Teknik pengumpulan data menggunakan kuesioner dan wawancara objek. Objek penelitian ini adalah unit keuangan daerah di Kota Salatiga. Responden adalah karyawan yang terkait dalam pembuatan laporan keuangan masing-masing unit. Peneliti menemukan bahwa ada pengaruh yang signifikan antara kompetensi sumber daya manusia dan penerapan sistem akuntansi keuangan terhadap laporan keuangan kualitas di unit regional di kota Salatiga.

This research aimed at proving the effect of human resources competency and the implementation of the regional financial accounting system towards regional financial statement quality empirically. The researcher used multiple regression analysis. The data collection technique used the questionnaire and interviewed the object. The object of this research is the regional financial units in Salatiga City. The respondents are the employees who related in making the financial statements each unit. The researcher found that there is a significant effect between human resources competency and the implementation of financial accounting system toward the financial statement quality in the regional units in Salatiga city.