PENGARUH KOMPETENSI DAN PENGALAMAN DALAM MENGELOLA BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DENGAN ETIKA SEBAGAI VARIABEL MODERATING PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUANTAN SINGINGI

Abstract

This research aims to find the effect of competence and experience in managing regional property on the quality of regional financial statements with ethics as a moderating variable. This research is a causal study using a quantitative approach. The sample in this study was determined by purposive sampling technique by considering particular criteria. The data are primary data collected using a questionnaire that was distributed directly to the respondents. The data were analyzed by using simple linear regression analysis for competency and experience hypotheses, and using the interaction test or Moderated Regression Analysis (MRA); a quasi-moderator for the competency and experience hypothesis which is moderated by ethics. To partially test the hypothesis, the T test is used. The statistical test tool used is the SPSS version 21 program. The result of the research and hypothesis testing shows that the competency variables partially have a significant effect on the quality of regional financial statements with a significant value of 0.031 < 0.05 and the experience variable has a significant effect on the quality of regional financial reports with a significant value of 0,037 < 0,05. Likewise, it was found that ethical variables can moderate the effect of competence on the quality of regional financial statements with significant value of 0,030 < 0, 05 and the ethical variables can moderate the effect of experience on the quality of regional financial statements with significant value of 0,029 < 0, 05.