Analisis Faktor Faktor yang Mempengaruhi Kualitas Laporan Keuangan SKPD dengan Pemahaman Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Kasus Pemkab Serdang Bedagai)

Abstract

The objective of tlie study way to analyze tlie influence of understanding SAP (Government Accounting Standard), tlie quallty of regional government apparatus, and organizational commitment simultaneously and partially on tlie quality of SKPD (Regional Work Unit) financial statement in Serdang Bedagai District Administration and to analyze the understanding of SP IP (Government Internal Control System) as the moderator of the correlation of understanding SAP, the quality of government apparatus, and organizational commitment with the quality of SKP D financial statement in Serdang Bedagai District Administration. The study used causal research method The data used primary data which were obtained from questionnaire distribution. The population was 46 employees, and all of them were used as the samples, taken by using census sampling technique. The result of the study showed that, simultaneously, the variables of understanding SAP, tlie quality of regional government apparatus, and organizational commitment had significant influence on tlie quality of SKPD financial statement. Partially, tlie variables of understanding SAP and organizational commitment had positive and significant irifl,uence on SKP D financial statement. The quality of regional government apparatus did not have any significant influence on SKP D financial statement. Understanding SP IP was able to moderate the correlation of tlie variables of understanding SAP, the quality of regional government apparatus, and organizati011.a/ commitment with the quality of SKP D financial statement.