Faktor-Faktor yang Mempengaruhi Akuntabilitas Keuangan dengan Kualitas Informasi Laporan Keuangan sebagai Variabel Interuening pada Instansi di Pemerintah Kota Tebing Tinggi

Abstract

The objective of the resemch wos to analyze the inJluence of regionol financtal accounting system, internal control system, and the quality of human resources on financial accountability with the quality of firnrcial stqtement information as intervening variable in the government agencies of Tebing Tinggi. The research used associative causal method. The population was all employees who worked at the Financial or Accounting Sub-Department at 3l SKPD in the Tebing TinSSi Municipal Government. The samples were taken by usrng census sampling technique in which the whole population was used as the samples. The data were gatlured by usrng primary data by distributing 114 questionnaires to the head of the Finonce/Accounting Sub-Deparnnent, the ffeasurers, andth,e staffs who drew up financial statement at each SKPD. Hypothesis was tested by usrng multiple linear regression analysis, simple lfurcar regression analysis, and path analysis. The result of the first ltypothesis test showed that regional finarrcial accounting system, internal control system, and the quality of human resources simultaneously and partially had significant tnfluence onfinancial accountability. The result of the second lrypothesis test showed that the quality of financial statement information hod significant influerrce on finarrcial accountability. Tlw result of the third hypothesis test showed that regional finarrcial accounting system, internal control system, and the quality of human resources had directly significant influerrce on financial accountability. Regional financial accounting system, internal control system, and the quality of human resources had indirectly significant influence on finarrcial accountability through the quality of finoncial statement information and the value of t*u,,t of sobel test was more than the value of t,ou, which indtcated that the quality of financial statement information was intervening variable with partial mediation.