Faktor-Faktor Penerapan Sistem Informasi Manajemen Daerah yang Mempengaruhi Kualitas Laporan Keuangan dengan Peran Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah sebagai Variabel Moderating (Studi di Kota Medan)

Abstract

The objective of the research is to examine and analyze some factors of regional management information system implementation which influences the quality of financial statements with the role of financial administration officials in the SKPDs of the Medan Municipality.

The samples are 138 respondents, taken by using the total sampling technique. The data are processed by using the SPSS software program.

The result of the research shows that the implementation of the government accounting standard has a positive and significant influence on the quality of financial statements, the use of information technology has a positive and significant influence on the quality of financial statements, and the government internal control system has a positive and significant influence on the quality of financial statement. The role of financial administration officials of the SKPDs significantly moderates the influence of the implementation of government accounting standard on the quality of financial statement. It does not have any significant moderation on the influence of the use of information technology on financial statement but it significantly moderates the influence of government internal control system on the quality of financial statement.