Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan dan Pengawasan Internal terhadap Kualitas Laporan Keuangan dengan Pemanfaatan Teknologi Informasi sebagai Variabel Moderating pada Pemerintah Kota Binjai

Abstract

The objective of the research was to test and analyze the influence of the competency of human resources, implementation of governmental accounting standard and internal monitoring on the quality of financial statements and to find out the role of information technology use in moderating the correlation of the competency of human resources, implementation of governmental accounting standard and internal monitoring with the financial statements of Binjai Municipality. According to the method employed, this is a survey research which was done on either large or small population so that it finds out relative incidences and correlations among sociological or psychological variables, The population covered all Officials of Financial Administration in SKPD (Governmental Work Unit) i.e. 32 people. The samples were taken by employing total sampling technique. The data were analyzed by applying PLS (Partial Least Square) which is a model of component or variant based SEM (Structural Equation Model). The results of the research proved that competency of human resources, implementation of governmental accounting standard and internal monitoring simultaneously or partially had a positive and significant influence on the quality of the financial statements. Meanwhile, information technology use did not significantly moderate the correlation of competency of human resources, implementation of governmental accounting standard and internal monitoring with the quality of financial statements.