PENGARUH KOMPETENSI DAN MOTIVASI KERJA PEGAWAI BAGIAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN KUANTAN MUDIK KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to examine the influence of competence and work motivation of financial employees on the quality of village financial reports in Kuantan Mudik District, Kuantan Singingi Regency. The data for this study were obtained from questionnaires, with purposive sampling. The population of this study was financial employees and users of financial reports at village offices in Kuantan Mudik District, Kuantan Singingi Regency. Simultaneous tests show that competence and work motivation have a significant effect on the quality of financial reports. Partially, competence and work motivation also have a significant effect on the quality of financial reports. The R-square test value is 0.545, indicating that the competence and work motivation variables explain 54.5% of their influence on the quality of financial reports. The remaining 45.5% is explained by other variables not included in the research model.