| dc.description.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. | en_US |
