PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN KUANTAN SINGINGI).

Abstract

This research refers to the Understanding of Government accounting standards and utilization of accounting Information system to the Quality of Financial statements with human resources competency as Moderation Variables. Type of research is a casual study using a quantitative approach. The sample in this study was determined by proposive sampling technique by considering certain criteria. The data in this study are primary data. Data were collected using a questionnaire that was distributed direcly to respondents. Data analysis uses multiple linear regression analysis and interaction test Moderated Regression Analysis (MRA). To partially test the hypothesis the test was used. The statistical test aids used were the SPSS program ver.21.The result of the research and hypothesis testing indicate that partially the understanding of government accounting standard variables significantly influence the quality of financial statements with a significance value of 0.002<0.05,and the variable utilization of accounting information systems has a significant effect on the quality of financial statements with a significance value of 0.001<0.05. While the human resource competency variable cannot moderate the effect of understanding government accounting stardards on the quality of financial statements with a significance value of 0.95>0.05 and also human resource competency variables cannot moderate the effect of the use of accounting information systems on the quality of financial statements with a significance value of 0.693> 0.05