PENGARUH KOMPETENSI, SISTEM INFORMASI AKUNTANSI DAN INTERNAL CONTROL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KANTOR BADAN KEUANGAN DAERAH KOTA PAREPARE

Abstract

The "Fair without Exception (WTP)" opinion obtained by the Municipality of Parepare from 2018 to 2019 shows that the Regional Financial Board of Parepare has fulfilled the quality of the financial statements themselves, which are relevant, reliable, understandable, and comparable. This study aims to determine the effect of accounting staff competence and systems on the quality of financial statements, both partially and simultaneously. This research is a quantitative research. The population consists of staff who handle financial reports in the Regional Financial Board of Parepare. Determination of sampling with non-probability sampling techniques. Respondents for this study consisted of 112 people. Data collection techniques are questionnaires. This analysis uses multiple regression analysis with the help of SPSS 24 software.

The results showed that internal controling had no significant effect on the quality of financial statements, while competence and information systems had a significant effect on the quality of financial statements. And simultaneously, the competence of accounting staff and information systems and internal controling have a significant influence on the quality of financial reporting. In addition, the information system variable has a dominant variable that affects the quality of financial statements.